Risk Prevention And Avoidance Of Tax Enforcement

Affected by the economic level and the rapid development of information technology and other factors, the taxpayer’s business forms produce richer. The taxpayer’s The taxpayer’s tax violations presents new features, more subtle means of tax evasion, tax forms are more diverse, more diverse methods of tax evasion, tax psychological bolder. In recent years, the tax due to fault of law enforcement officers were given administrative punishments or criminal responsibility cases increasing year by year, in part because of fear of accountability for tax officials apply for adjustment work. Through the analysis of cases, tax collection and inexperienced, unskilled information collection system operation, understanding of applicable tax laws and regulations, etc. There are many factors that cause deviation of tax law enforcement officers at fault. Now, with the deepening of the process of administering the tax and tax advocacy work vigorously, taxpayer rights and increasing awareness of the community’s attention on the tax authorities are increasingly high, the tax law enforcement cadres by the community attention and supervision.Tax law enforcement personnel in the enforcement of tax risk is generated in the process, whether it is the implementation of tax policy, the tax is still open, optimization services, are likely to bear the risk of law enforcement. Once law enforcement risk into reality will make the state’s tax losses, against the legitimate rights and interests of taxpayers, tax cause damage to the healthy development of social image and tax authorities. Law enforcement and tax authorities, although the risk of objective reality, but it does not necessarily give the tax authorities and tax officials to bring legal liability or administrative, civil liability. As long as the correct analysis of the causes of the risk of tax law enforcement, the development of effective measures to enhance risk awareness, improve tax collection and management quality, increase service quality and integrity of tax law enforcement personnel awareness training, standardized tax law enforcement, on the probability of the risk can be reduced minimum. In this paper, L County State Revenue tax officers daily work as a starting point, the system of signs, pipe, check the three aspects of law enforcement risk points to sort out and study, propose appropriate solutions, the maximum possible risk aversion enforcement.