A Study Of The Risk Of Tax Law Enforcement

As an important part of national law enforcement agencies, Tax departments play an important role in national law enforcement of economy. Facing continuous development of market economy environment in which benefit distribution is increasingly complex and various temptations exist, tax law enforcers is likely to behave irregularly in the process of exercise of law enforcement power. Especially, our country implemented the tax reform in 1994. From then on, State tax departments mainly levy central tax and central local shared tax, while local tax departments levy local tax. This difference makes that the relationship between local tax departments and local government is relatively close, but state tax departments are isolated from some aspects. Local government and other functional departments intervene tax law enforcement, thus affect the work of state tax departments and increase the risk of tax law enforcement. So to regulate the behavior of tax law enforcement and to perfect the tax law enforcement risk management becomes a press and important task that tax departments face at present.Through research, this paper hopes to help standardize law enforcement process, reduce the risk of law enforcement, further the reform of taxation, and to improve the tax legalization. The purpose is to provide practical guiding significance for X Municipal office, SAT. Jiangsu Province in their work of tax law enforcement risk prevention management.The paper uses the method of literature research to learn theories of risk management and tax law enforcement risk management from domestic and foreign scholars. Then it establishes the research goal and main thought thus to lay a theoretical foundation for this paper. Through interview communication and case study, this paper points out the present situation of tax law enforcement risk in China and the personality of X Municipal office, SAT, Jiangsu province. It also analyzes the causes. By using comparative analysis and system analysis, it analyzes the advanced experience of tax law enforcement risk prevention overseas. Then basing on foreign advanced experience of the tax law enforcement, this paper finally is proposed suggestions correspondingly on constructing a risk prevention system。...