The Tax Law Enforcement Risk Research Of The IRS Of L Area

With the development of China’s socialist market economy and the process of legalization, taxation socialist cause has entered a new period of development. Tax management system, tax propaganda has been further deepened, community efforts focus on tax work has been further increased. Meanwhile, the legal concept of the taxpayer’s tax revenue is improving, they have mastered the ability to tax policy is increasing, in accordance with the legal rights and self-protection awareness is more intense, inside and outside law enforcement and supervision of the network is getting smaller, law enforcement of cadres accept the multi-level supervision and regulation. In recent years, China’s tax administration reform steadily, but due to the complexity of the economic and social risks of tax enforcement has become increasingly apparent, the growing problem of loss of tax revenue, the taxpayer does not comply with repeated acts, the tax administration disputes increasing, plagued by daily tax authorities work, which greatly hindered the tax efficiencies. Comprehensive system of tax administration law enforcement risk research has great practical value.In this paper, The literature research method, comparative analysis method, field survey method used to study the L IRS tax law enforcement risk problem. The main contents are:the tax law enforcement risk of domestic and foreign research status, the theoretical basis of this thesis and the definitions of related concepts, L District of the tax law enforcement risk management present situation, L area of tax law enforcement risk management existing problems, the domestic and foreign advanced experience of reference and collection service innovation transformation under L IRS enforcement risk prevention and control measures. Through the research, it is found that L District State Administration of Taxation of the tax law enforcement risk mainly exists the following problems:tax legal system is not perfect, the internal management system is not perfect, law enforcement main body quality, lack of tax law enforcement environment to be optimized. The research of domestic and foreign advanced practice, L District State Administration of Taxation and combined with the status quo, to construct the "5+1" tax law enforcement risk prevention and control measures, and puts forward the following countermeasures:the importance of tax enforcement of internal control environment, strengthen the tax law enforcement risk assessment process and strengthen tax enforcement control activities, accelerate the information process of tax law enforcement and strengthen internal and external communication, strengthening the risk control supervision, optimize the tax service. The research results of this paper have certain guiding significance to the practice of the tax law enforcement risk prevention and control in L district.