Research Of Risk Management About Tax Law Enforcement Of Shenyang Local Tax System

With the development of our national economy and the progress of the continuous advance of tax according to law,Deepening the reform of tax collection, Social all circles pays close attention to the continuous increase of the degree of tax, The taxpayer’s tax law consciousness and rights consciousness also unceasingly is strengthening, There has been a great change in the tax law enforcement functions and the law enforcement environment. Tax law enforcement personnel law enforcement time in accepting the supervision and restriction of multi-level, Law enforcement risk potential gradually dominance, Law enforcement risk confronted with increasing. How to construct the effective enforcement of tax risk management system, The tax law enforcement risk prevention and control the increasing, To further optimize the environment for executing tax law, To raise the overall level of tax law enforcement,It has become an important issue facing the current tax departments.In this paper, on the basis of literature review, closely linked own actual work, using the method of literature study, empirical analysis, integrating theory with practice analysis, the shenyang land tax law enforcement and the basic concept of risk and risk control system, summarizes the whole system of tax law enforcement risk present situation, find out the main problems existing in the current tax law enforcement risk management is backward tax law enforcement level, loopholes in internal control, supervision and management system is imperfect, the punishment measures cannot effectively implementing, the main reason is that the law enforcement personnel overall quality is low, the relationship between the existing system is not scientific and supervising the work is not valued, made from different departments in severe cases, further based on the theory of tax compliance, evaluation mechanism, the supervision efficiency, draw lessons from foreign related advanced experience, put forward the shenyang land tax system, tax law enforcement risk management plan and feasibility, points out the concrete countermeasures of land tax system, tax law enforcement risk management in shenyang have to strengthen the construction of tax law enforcement main body, establishing the tax law enforcement risk control mechanism, strengthening tax supervision and restriction mechanism, clear the rights and duties in the process of tax law enforcement.This article attempt to introduce risk management theory of tax law enforcement fields actively, puts forward the basic train of thought to strengthen the construction of control mechanism of countermeasures, to promote the study of the theory of the tax law enforcement risk management, improve the practical guidance for the work of tax law enforcement, has a certain constructive significance.