A Study On China Tax Law Enforcement Risk And Prevention Countermeasures

With the deepening of social legal system, on the one hand, put forward higher requirements of administration according to law to our country tax departments, on the other hand, the demands of the taxpayer for their legal rights are also more intense, and the tax reform into the deep water area, the distribution of various tax changes,institutional adjustment, economic interests by law enforcement environment more the complex process of the work of tax collection and management, tax law enforcement risk lurks everywhere. Face up to the tax law enforcement risk, attach importance to law enforcement risk prevention has been crunch time!USA, Holland, Australia and many other western countries in the prevention of risk management theory and application of tax law enforcement risk has accumulated a lot of experience, the tax risk prevention mechanism research in western countries, to our country tax law enforcement risk prevention has very important significance. China’s tax authorities have to guard against the tax law enforcement risk after the introduction of the theory of risk management, but the work is still in the initial stage of learning and exploring.This article will focus on the part of the modern risk management theory into the field of tax law enforcement risk management, starting from the concept of tax,analysis the main problems existing in the tax law enforcement risk and causes, put forward the improvement methods, improve the administrative level of the tax authorities,so as to improve the social image of tax administrative law enforcement team.(1). This part is to set up a basic frame of the thesis, the background and significance,introduces the topics of the research status at home and abroad, research ideas and methods, the basic structure and possible innovation.(2) The second part starting from the basic theory of the tax law enforcement risk,based on the domestic and foreign scholars on the tax law enforcement risk is different also, use the theory of risk management to the tax law enforcement risk definition, main feature analysis of the tax law enforcement risk, expounds the important significance to prevent law enforcement risks.(3) The third part carries on the classification to the tax law enforcement risk,describing in detail the collection link, invoice management, tax assessment of tax inspection process, administrative legal relief risk form, the main form of China’s currenttax law enforcement risk are classified and analyzed.(4) The fourth part from the external environment, internal reasons, legal systems,and other aspects of the factors in-depth analysis of the reasons for the current generated by the tax department, tax law enforcement risk.(5) The fifth part of China’s current tax law enforcement risk prevention and Control Countermeasures of the basic ideas and main methods were summarized, and based on the research results in the absorption of the western capitalist countries in the field of tax law enforcement risk prevention and control, and points out that in the tax department of our country currently in the tax executive law risk prevention and control work in the presence of, respectively, from the improvement of legislation, uses the theory of risk management,improve subject quality, strengthen the departments, to strengthen the external supervision five of China’s tax law enforcement risk management mechanism and put forward suggestions to improve.