The Risk Prevention And Response Of Tax Administrative Enforcement

With great push of tax administration and rule of law, our norms of administrative enforcement of tax law has been greatly improved,ensuring the rapid and healthy development of China’s tax.But what we can’t deny is that taxes administrative enforcement in China,not only in theory but in practice remains to be further deepened and enhanced.Particularly,the lack of regulations in enforcement of law needs to be solved,and the phenomenon of tax enforcement being difficult,only paying attention to tasks and overlooking legal issues still exists.What’s more,the pace of tax legal system is lagging behind the pace of China’s Informatization.Facing taxpayers’ rising consciousness of rights,China’s tax authorities had not taken significant measures to deal with a variety of relationships between tax levy and payment. Thus,have a correct understanding and be active to prevent and deal with these risks is of great significance on improvement of tax authorities at all levels.This essay is based on the public management, tax management, administrative law,and other related theories and administrative enforcement practice of the grass-roots tax authorities.It finds out causes of the enforcement of tax law administration risks and raises up the risk prevention and risk-averse strategies and measures from the macro policies and micro practice. There are 4 chapters in this essay.Chapter Ⅰ:Introduction.In this chapter, background is analysed with the significance of risk prevention of tax administrative enforcement as well as the current situation of research at home and abroad,ideas and methods,shortcomings and innovations of this paper.Chapter Ⅱ:Theoretical study on tax administrative enforcement risk and empirical analysis. The chapter uses risk management theory to define the tax administration enforcement risks in theory suppoit.In practice,through the analysis of the basic taxation authority’s enforcement cases,this chapter pointed out which process the risk is likely to lie in the tax administration enforcementChapter Ⅲ:Analysis of the causes of tax administration enforcement risk.This chapter use Marxist materialist dialectics in internal with the risk assessment theory and PEST in the external to analyze the causes of tax administrative enforcementChapter Ⅳ:The prevention and preparedness of the risk of tax administration enforcement Based on deep analysis of the causes of tax administration enforcement This chapter,aiming at risks arising from all aspects,raises precaution and risk-averse strategies and measures in both the macro level and micro-operation level,from aws and regulations conserve, institutional improvement, internal administration and external supervision.