Research On Risk Management Of Tax Audit Enforcement In S Local Taxation Bureau

In recent years, China has been accelerating the pace of tax according to the law. At a meantime, tax administration system reform has been developed. With the increasing requirement of scientific management for tax audit, the tax audit work encountered unpredicted challenges. In Addition, the community has paid more attention to the tax law enforcement; the taxpayer has been becoming more conscious of their rights. Tax audit enforcement has also been supervised by multi level so that the tax audit departments and officers are facing more risks. How to prevent the tax audit enforcement risk effectively, create a scientific system of risk management, and raise the capacity of tax audit enforcement, has become a significant task of the tax audit enforcement departments.In this paper, drawing on the theory of risk management and starting from the concepts of the tax audit enforcement risk and risk management. To identify, evaluate and prevent the tax audit enforcement risk of S Local Taxation Bureau according the process of risk management.First of all, based on the understanding of the overview in S Local Taxation Bureau, find out the risks existing in tax audit enforcement according to the process and the method of the risk identification, and then make a list of tax audit enforcement risk in S Local Tax Bureau.Secondly, according to the result of the risk identification and the process and the method of the risk assessment, evaluate the risks of tax audit enforcement in S Local Tax Bureau.Finally, based on the risk identification and the risk evaluation of tax audit enforcement in S Local Taxation Bureau, to analysis the causes of the tax audit enforcement risk, and then provide solutions to prevent the tax audit enforcement risk.