The Grass-roots Tax Authorities Of Tax Law Enforcement Risk Research

The grass-roots tax authorities as dealing directly with the taxpayer at the end of a ring,every word and action represents not only the tax authorities the overall image, but alsorepresent the image of the country, is shouldering the important responsibility. But before along time, due to the particularity of the grass-roots tax authorities the position and the specialhistorical period of the restrictions, making them work the result but not process, heavy meansnot heavy, but in the specific historical stage, also obtained certain result, tax revenueincreased year after year, this way of working rough also used for a number of tax personnel.But with the China legalization construction unceasingly, administration by law has becomethe consensus of governments at various levels, the tax authority also gradually legalization,standardization for their own direction of development. At the same time, the taxpayer shallpay taxes according to law consciousness has also been strengthened, consciousness hasgradually win support among the people. In this context, the rough work has becomeincreasingly unsuited to the development of the times, extremely easy to cause a variety of taxlaw enforcement risk, and even lead to tax related litigation, resulting in lost tax authorities,caused many negative effects to the tax authorities, tax officials. The grass-roots taxdepartment is facing a severe test. In this case, how to raise the level of law enforcement thegrass-roots tax authorities, tax personnel, control of the tax law enforcement risk, as an urgenttask, placed in front of the grass-roots tax authorities.In China, the State Administration of Taxation has long been aware of the urgency andnecessity of the construction of the tax law enforcement risk management. As early as in2001,the new "tax collection and management law" promulgated and implemented, with the legalprovisions, clearly stipulates the rights and obligations of both sides, will standardize the taxlaw enforcement to protect the taxpayer legitimate rights and interests and at the same time,marking the beginning of the tax law enforcement risk management. In2001August, thenational tax administration by law work conference, the formal establishment of the system oftax law enforcement responsibility system of national unity, in order to establish the lawenforcement responsibility system as the core of the appraisal management system. In2002,the State Administration of Taxation and puts forward to want to pay more attention to risk oftax collection and management, ensure the quality and efficiency of tax collection andadministration, an important role from the perspective of strategic management are fully aware of the risks of consciousness in the work of the tax authorities at all levels of theadministration, in the implementation of risk prevention management measures. In fact, forour country, is not whether to introduce the tax law enforcement risk management problems,but the tax law enforcement risk management in what form and daily administration worktogether, so must learn from the advanced experience of risk management in the world,optimize and improve the process construction of tax collection and management in china.