Research On The Risk Prevention Countermeasures Of Grass Roots National Tax Law Enforcement

With the continuous development of market economy in our country, the enforcement of tax law legitimacy, rationality and effectiveness of gradually led to the people’s attention, although theory of risk prevention of tax enforcement problems of related research by introducing the theoretical circles at home and abroad, however, the lack of tax law enforcement risk prevention mechanism for systematic research, at the same time the actual revenue law but also the lack of operational guidance, has failed to effectively solve the essential problems of tax risk prevention. On the basis of the previous theoretical research, this paper discusses the construction and application of the risk prevention mechanism of tax law enforcement with the example of the risk prevention of the HJ Bureau.First and foremost, this paper combs the theoretical viewpoints of scholars about the tax law enforcement risk and its prevention, so as to clear the research direction of this paper, using the basic theory of the risk management of tax law enforcement risk are expounded in this paper, for the research of this paper lay theoretical basis.Secondly, raised from the tax law enforcement is not as law enforcement risk, abuse of discretion cause risk of executing the law, evidence collection is not standardized, unlawful cause risk of executing the law, in violation of the procedure of tax law enforcement caused law enforcement risk, tax personnel is not honest behavior caused by law enforcement risk five aspects of the grass-roots tax law enforcement risk classifies, raises the questions; analysis of the grass-roots tax law enforcement risk of internal and external reasons, as the topic of this paper further analysis of the problem.Again, through the elaboration of foreign prevent the tax law enforcement risk experience, from the strengthening of external and internal supervision of law enforcement, standardized rotation system for civil servants, a mature risk management system, comprehensive information law enforcement, enhance business personnel and the moral level, from the establishment of scientific and reasonable tax planning six aspects, profound and comprehensive discussion, as the research provide realistic basis.Finally, the HJ Bureau as a case, through extensive screening and search, from daily for faults in law enforcement, law enforcement inspectors found problems, performance assessment points, their daily work and supervision in four aspects to find the including tax registration, tax collection, invoice management, tax, export tax rebates and other 10 major categories of law enforcement aspects of the risk, the HJ Bureau as an example of China’s Grassroots Tax authorities tax law enforcement and prevention proposed feasible suggestions.