Research On The Risk Control Mechanism Of Tax Law Enforcement

With the continuous advance of China’s tax legalization process, administration according to law, according to tax consciousness gradually enjoys popular support, continue to enhance the awareness of taxpayers’ rights, tax authorities and law enforcement personnel facing the tax risk management and tax law enforcement risk have become increasingly prominent. But relatively speaking, the tax authorities at all levels pay more attention to plug loopholes in tax collection and management, strengthen the risk management for the taxpayers, to prevent and control risks of law enforcement of law enforcement officers is seriously inadequate, in practical work, frequently appear tax officials shall be investigated for misconduct liabilities in the law enforcement, administrative responsibility, and even criminal liability phenomenon. In recent years, the procuratorial organs to carry out tax related crimes of dereliction of duty special work more every tax cadres are deeply aware of the tax law enforcement risk exists, also a more profound experience to reduce and prevent law enforcement risks, the tax law enforcement risk is reduced to a minimum of the urgency and importance. Under this background, this paper launches the research on the risk control of tax law enforcement. A reasonable control mechanism can be through the improvement of the scientific design and enforcement process of all kinds of risks to advance the prevention, control, after correction, real optimizing the operation of power to prevent corruption. At the same time, it is of great significance to guarantee the national financial income, to strengthen the party’s work style and clean government, to protect the rights of taxpayers, and to serve the society. The research of this paper follows the idea of "putting forward the problem and solving the suggestion". In the process of analysis mainly uses comparative analysis and case analysis methods, using management and tax revenue, combined with the basic content of the grass-roots tax management, system design and analysis, put forward specific ideas.The on the basis for the study of the basic concept of the tax law enforcement risk control, analyzes the present situation of the tax law enforcement risk control in C hina, that still exist at present insufficient theoretical research and system design need to investigation,thispaperontaxadministration,taxcollection,taxinspection,taxadministrativepenaltyandtaxservicesandotheraspectsofthetaxlawenforcementmainrisksreviews,andthecausesofthetaxlawenforcementriskareanalyzedfromtwoaspectsofinternalandexternal,totakeenforcementriskcontrolmeasureslaidthefoundationforthenextstep.drawingonthetaxlawenforcementriskcontrolofinternationalexperience,thispaperputsforwardtheconstructionofchina’staxlawenforcementriskcontrolsystemofthebasicprinciples,objectivesandmaincontentsof,fromtheorientation,operatingmechanism,tools,environmentalmanagement,securitymechanismproposedconstructionofchina’staxlawenforcementriskcontrolsystemoftheoverallthinking.finally,combinedwiththeactualwork,putforwardtoperfectthetaxlawenforcementriskcontrolspecificsuggestionsandcountermeasures,namely:takethesystemconstructionasthefoundation,strengthenthetaxlawenforcementrisksourcecontrol;tokeylinks,focus,andstrengthenthetaxlawenforcementriskcontrol;toregulateanewasthecore,strengthenfollow-upcontrolofthetaxlawenforcementrisk;toperfectthetaxlawenforcementresponsibilitysystemasthestartingpoint,theoverallcontrolofthetaxlawenforcementrisk;improvethetaxlawenforcementriskcontrolmeasures.