The Research On Management For The Risk Of Tax Law Enforcement In China

In recent years,tax administration by law has become the basic standard to measure the quality of revenue.As the construction progress of the tax legal system in our country accelerate and the tax reform gradually deepen,the new recommends for the collection of tax are settled such as scientization and delicacy management.The delicacy management of the revenue exposed the risk,causing more problems and challenges to the tax law enforcing.Meanwhile,due to the imperfection of tax legal system,drawback of tax collection and management system,bad personnel individual quality problem and the negative influence of some external factors,the incidence of the risk and harm of tax law enforcement increased under the new social environment.Based on this situation, how to regularize the tax revenue law enforcement behavior, reduce the risk of tax law enforcement, establish an effective tax law enforcement risk prevention system,has become a problem urgently to be settled in our country which is of great theoretical and practical significance.This thesis will start from the related management of tax law enforcement risk,research and analysis the cause,classify and performance of the tax law enforcement risk.I will take experience about the tax law enforcement risk prevention work in the OECD, the United States, Australia and other developed countries and organizations and the outstanding cases of tax law enforcement risk prevention in China, put forward new theory and management adapt to the reality of our country to prevent the risk. In order to effectively reduce the risk of the tax law enforcement in our country,enhance the effect of collecting taxes for the people and our country. This paper is divided into five chapters.The first chapter is introduction.In this part I mainly focused on the theoretical significance and practical significance of tax law enforcement risk management research and talked about the research situations at home and abroad.Include the research contents, research methods,innovations and the insufficiency,ect.The second chapter basically introduced the theories of tax law enforcement risk and carried out the definition of the concept and classification of strengthen tax law enforcement risk management. The third chapter is the present situation and development of our country tax revenue. This chapter I focused on the contents and problem in our management of tax law enforcement risk.The fourth chapter is the tax law enforcement risk prevention and control of relevant experience for reference.Mainly drew lessons by analyzing the classic cases at home and abroad. The fifth chapter is idea and suggestions of tax revenue law enforcement.To put forward the specific countermeasures from 5 main contents and strive to strengthen tax law enforcement risk management in our country.This paper claims international tax law enforcement risk prevention of the classical case from multi-angle and multi-perspective as well as from the theory to the practice. It combined with the practice in China,come up with idea that we should start with the planning,assessment,management and evaluation to strengthen our country tax law enforcement management and prevents the tax law enforcement risk effectively.