Research Tax Law Grassroots Tax Authorities

The tax authorities collect taxes on behalf of the State to exercise authority, whose duty is very important. Tax Law is an important part of the rule of law. With the advance of tax law, tax law enforcement risk faced by tax authorities, and more and larger. Tax officials, tax officials, especially at the grassroots level, the pressure is also growing. Taxpayers in tax law to adapt to the process, there have been a series of problems. So the road tax according to law, how to more effectively manage the risk of tax law enforcement, reduces the tax authorities, tax law enforcement risk; Combined with relevant departments to strengthen law enforcement forces; Tax Service Improvement optimized excitation taxpayer initiative to improve the degree of tax compliance, tax authorities has become a serious problem.Through the study of grass-roots tax department daily law enforcement matters, law enforcement supervision, the responsibility to implement such fully draw on years of experience and practice the IRS fat city in administering the tax work and the lack of rule of law and the difficulties encountered at present, the use of empirical analysis and theoretical analysis, combining personal daily work of administering the tax in primary tax authorities were analyzed objectively reflects the current overall ta x according to law grassroots tax authorities found that administering the tax system in the tax system, tax law enforcement the existence of aspects of supervision, taxation and other issues, and inadequate law enforcement responsibilities. Drawing on the best practices and experiences, combined with the actual situation of the IRS fat city, support the theory put forward to improve and perfect the county tax authorities administering the tax advice and targeted measures. Including optimizing the law enforcement environment, improve the tax system and improve tax awareness and law enforcement personnel levels, strengthen tax enforcement supervision, improve the tax administrative law enforcement responsibility, improve taxpayer compliance with tax law.