Research On Risks Of Law Enforcement And Countermeasures In Tax Authorities At The Grass-root Level

With the continuous advance of China’s tax authorities of tax according to law, tax administration pattern and administration quality and efficiency need to constantly improve and upgrade. In the new period, the tax law enforcement faces all kinds of new situations, new problems and new challenges. Taxation department at the grass-roots level and law enforcement personnel occupy the vast majority of the entire system, their quality of law enforcement related to global tax work in accordance with the law. However, due to the tax law system is not perfect, the collection and management system is not reasonable, law enforcement environment is not complete, coupled with the overall quality of law enforcement personnel is not high lead to the Grassroots Tax Law Enforcement risks have occurred. How to avoid risk of law enforcement, improve the quality and efficiency of tax collection and management, according to the law to promote tax work in-depth development, need we pay close attention to study.Combined with the comprehensive risk management theory and applied to the actual tax work, from the beginning of the law enforcement risk identification, through the way of risk measurement, analysis of risk assessment, and law enforcement risk prevention and control measures are put forward. This paper consists of six chapters. The first chapter is the introduction, which introduces the research background and significance, literature review, research ideas and innovation points; The second chapter is about the related concepts and theories, and expounds the basic connotation of risk, risk management, tax law enforcement risk and comprehensive risk management theory; The third chapter is grass-roots tax law enforcement risk identification and analysis, detailing the grass-roots law enforcement of the general risk and individual risk, briefly introduces the methods of measuring risk of law enforcement; the fourth chapter is the analysis about the causes of the tax law enforcement risk, respectively from the system level, management level, subject level and environment level launches the elaboration;The fifth chapter to build a comprehensive grass-roots tax department law enforcement risk prevention and control system, including the target system, the main responsibility system, the internal control system, external environment control system, supervision and control system of five aspects; the sixth chapter is the conclusion, a summary of the conclusions of this research, and points out the inadequacy of the paper and a research direction.The innovation of this paper is: together comprehensive risk management theory and the region of tax law enforcement departments of the status of my own work and actual combine, combined with the real data analysis, recognize tax law enforcement risk, through the idea of the tax law enforcement risk metric, raise the establishment of one of the five law enforcement risk prevention and control system.