The Cause Of Tax Law Enforcement Risk And Its Countermeasure Research

Since the new Government has been in power, administration of tax has deepened further, and constraints on tax inspectors in the course of carrying out their duties are more and more and the legal risk is also growing. Meanwhile, tax enforcement has drawn more and more attention, and the objects’awareness of law and rights is strengthening, and the enforcement is also being under multiple layers of supervision and restriction. Thus, preventing tax inspection risk has become a important subject that the departments in administering tax need to study.Based on risk management theory, starting with the related concepts of risk management and tax inspection risk and in accordance with a comprehensive risk management process, the paper identifies, assesses and prevents risks in tax administration. Also modelled on H tax Bureau for research and analysis, and combining actual cases, the paper proposes effective methods to control tax inspection law enforcement risk,and tries to find a balance between strictly implementing tax regulations and well serving taxpayers so as to achieve win-win and well play roles of tax adjustment and promoting social development. The whole paper is divided into six parts. The first chapter is an introduction. Chapter two introduces the theory of tax law enforcement risks; Chapter three takes h tax Bureau as an example to analyze tax inspection enforcement risks; The fourth chapter analyze real cases of law enforcement to find the cause of the risks.The fifth chapter is about tax law enforcement risk prevention measures; And the last chapter is the end.Tax inspection enforcement risks may exist in all aspects of law enforcement, Investigate its reason, mainly against tax inspection prevention system, laws and regulations, tax inspection body, the object of tax inspection, and enforcement of environmental.But in the context of tax administration by law, we can to the maximum extent eliminate the risks and reduce the possibilities of the risk occurring by using appropriate risk management and control mechanisms and risk management tools.