The Prevention And Control Of The Enforcement Risk Of Tax Law

In the process of administrative law enforcement of taxation, the cases of tax administrative reconsideration and administrative litigation are gradually increasing. Law enforcement officials often lose a lawsuit in the trial of administrative litigation and are asked to execute administrative compensation, as well as some law enforcement officials, because the law enforcement is not in place and resulting in national tax losses, also to be held related legal responsibility and administrative punishment. These phenomena fully explain that the tax law enforcement officials’ awareness of the existence of law enforcement risk is not in place. Meanwhile, with the strengthening of the degree of legal management in our country and the high demand for tax collection and management, tax collection and management personnel need to strength the awareness of the risk of tax collection and management, and take effective measures to prevent and control risk. Therefore, to strengthen the management of the existing risk of tax collection and management, maintain reasonable power of tax enforcement, establish the control mechanism of internal control of tax collection and management law enforcement risk, reasonably evaluate and predict the potential law enforcement risks, and take effective measures to prevent the occurrence of risk, thus, it has important practical significance to promote the stability and harmony of the tax law enforcement in our country.In this paper, through the combination of the research methods of relevant theories and practical cases, deeply explore the risk and present situation faced by tax authorities in the process of law enforcement, and summarize its sources from five aspects. Tax needs to rely on collection and management to implement, and the stable and strict scientific mechanism of collection and management is able to correctly carry out and implement tax policy. While the change of tax collection and management pattern means the change of the ways of implementing the behavior of the tax authorities and management mode, the work of tax service means the breakthrough in the work idea and work style of the tax authorities. In the process of implementation, it’s obviously to see that the tax efficiency has improved significantly after the change, but still has shortcomings. Thus, the tax authorities should focus on the collection, management, and inspection three key links and the matter before, in, and after three important stages, and start from organization construction, law enforcement supervision, emergency handling, performance appraisal, accountability and other aspects, establishing and improve every work mechanism to ensure the standard operation of tax law enforcement power.This paper is author’s experience combined with many years working experience in the first line of collection and management, make full use of the legal knowledge what have learnt, and make study and analysis combined with theories. Besides, in view of the risk of tax law enforcement, put forward the opinions of operational evasion and risk control, so as to raise the attention of the tax authorities for risk prevention and control, and provide effective help and reference fro the implementation of its work, which can be considered as the reference for the majority of law enforcement personnel of tax collection and management.