Research On Prevention Of The Enforcement Risk Of Small And Medium-sized Enterprises Preferential Tax

With the development of social economy, Small and medium-sized enterprises （SMEs）occupy an important position in the national economy,because of its significant role in solvingsocial employment, promoting technological innovation and active market economy.However,due to the lack of funds, enterprise scale is small, the lack of core competitivenessand other natural disadvantages, SMEs’ Survival situation is in bad shape. According tocurrent situation of the development of SMEs, the state implemented a series of preferentialtax policy. Can inspire motivating of SMEs and revitalize the national economy,is both aboutthe suitability of the preferential tax policy, also the effectively implement of preferential taxpolicies. The process of the implementation of SMEs preferential tax policies is a process ofusing the tax law enforcement power, its legal operation is directly related to the security ofstate tax revenue and rights protection of SMES, but the tax revenue law enforcement mainbody tend to ignore the uniqueness of the SMEs and its preferential tax policies,phenomenons such as non-standard enforcement of law, the tax law enforcement personnelhave little legal consciousness, abuse of tax law enforcement discretion, restriction andsupervision of tax law enforcement power weakening occur frequently, lead to preferential taxpractice effect greatly reduced and did not achieve the purpose of the state formulatespreferential tax policies or the objectives that the government formulating tax preferentialpolicies.At the same time, tax authorities also faced the risk of undertaking the dueobligations of the false tax revenue law enforcement behavior.This paper mainly put SMEs preferential tax as the carrier of tax law enforcement riskprevention research, analysis the causes of tax law enforcement risk in SMEs of preferentialthrough the legal perspective, and on the basis of studying the advanced systems of foreignSMEs preferential tax law enforcement risk prevention, make a comprehensive review of thepresent situation and the insufficiency of the SMEs of preferential tax law enforcement riskprevention system,then, put forward the legal countermeasures which In order to improve theSMEs of preferential tax law enforcement risk prevention system. This article is divided intothe following four parts:The first part,on the base of defining the concept of SMEs preferential tax enforcementrisk,explore the theoretical foundation of SMEs preferential tax law enforcement riskprevention from the aspects of the revenue legal system and risk management, and interpret the practical significance to carry on the risk prevention,in order to reveal the necessity ofSMEs preferential tax law enforcement risk prevention.The second part, deep analysis the causes of risks in the enforcement of SMEspreferential tax. Both from the perspective of the tax revenue legal environment and socialenvironment, and deep into the SMEs tax collection process to trace to its source, Miningcauses of SMEs preferential tax law enforcement risk,which main performance for fiveaspects, inefficient legal systems of SMEs preferential tax, tax collection and administrationsystem is flawed, tax law enforcement supervision mechanism is not sound, tax lawenforcement main body itself causes and and the external environment of tax lawenforcement.The third part, empirical study of guarding against the risks in the enforcement of SMEspreferential tax. First introduced the advanced experiences that how the other countries toprevent the SMEs preferential tax law enforcement risk,then analysis of the existing tax lawenforcement risk prevention system in our country comprehensively,and reveal the flaw of theSMEs of preferential tax law enforcement risk prevention system,such an lack of perfect taxlaw enforcement risk prevention system, tax revenue law enforcement responsibility systemimplementation does not reach the designated position, tax law enforcement supervisionmechanism is not sound and absence of professional tax legal guarantee system.The fourth part is the focus of the article, mainly elaborate the concrete measures whichused to perfect the tax incentives for SMEs in the law enforcement risk prevention. Combinedwith the causes of small and medium-sized enterprise tax risk analyze in the second part, andthe third part of the existing situation of SMEs preferential tax risk prevention system in ourcountry, firstly, put forward the goal setting of SMEs preferential tax law enforcement riskprevention.secondly, come up with the legal countermeasures from following aspects:integrating the legal system of tax incentives for small and medium enterprises, perfecting thetax law enforcement main body, optimizing internal and external environment of SMEspreferential tax law enforcement.