Tax Authorities At The Grass-roots Level Tax Inspection Law Enforcement Risk And Its Prevention Research

The grass-roots tax authorities as a final part of dealing directly with the taxpayer, words and deeds not only represents the overall image of the tax authorities, but also represents the country’s image, but also bear important responsibilities. Due to the particularity of grass-roots tax authorities the position, as well as the restriction of special historical period, the tax work the process, means not to re form. The tax audit risk exists in the process of tax law enforcement, law enforcement risk especially the primary sector is more obvious. How to understand, to guard against and defuse the risk of tax law, improve the level of law enforcement, has become the tax authorities at all levels are paying more and more attention to and urgent need to solve the problem. So the tax law enforcement risk control on grass-roots tax law enforcement has very important significance to strengthen the law enforcement level of the grass-roots tax officials.The tax authorities have made remarkable improvement on tax administration and law enforcement risk prevention during the recent years, but with the exposure of some cases of tax law breach, the risk of tax law enforcement problem persists and attracts everyone’s attention. In this paper, we use the State Administration of Taxation in A as an example to attempt to study how to identify risks in everyday law enforcement process, how to avoid them and how to improve the level of law enforcement. The SAT in A has done a lot of work in terms of exploring and innovating measures of risk management in taxation, and effectively using information technology tools. They have made some achievement in the work of tax law enforcement risk prevention. But what we must see is that SAT-A’s tax law enforcement risk prevention mechanism is still at its early stage and they are yet to establish a more systematic framework. It lags behind what is required in actual work of risk control, making the result of some practice in their enforcement process not so effective. Therefore, how to identify, avoid, prevent law enforcement risks, and how to improve the level of law enforcement, have demanded SAT-A an urgently study and solution during the new round of tax administration reform. Based on SAT-A’s tax law enforcement practices, as well as certain risk management theory, I have explored the causes and patterns of the tax law enforcement risk, and discussed comprehensively the management methods of how the local level tax authorities should deal with and prevent the tax law enforcement risks. This paper is organized as follows:In the first part, starting from the background, significance, research methodology and framework and other aspects, the issue of prevention and control of tax law enforcement risk is introduced. The theoretical and practical significance of the topic is analyzed, and the ideas and methods of this paper is clarified. The second part includes a brief overview of the tax law enforcement risk, the clarification of the relevant concepts, and the elaboration of characteristics and the types of tax law enforcement risks. In the third part, the status quo of tax law enforcement risk of SAT-A is analyzed in depth. The major risks existing in local level tax authorities are identified. It is then followed by exploring the origin and causes of local level tax law enforcement risks from different aspects and levels of analysis of the underlying causes of various types of risks generated by the tax law enforcement. Finally, some very practical measures of how to prevent local level tax authorities’ law enforcement risk are provided and the conclusion is drawn.