An Essay On Forming Reasons Of Tax Law Enforcement Risk And Some Preventive Measures

The tax authorities as one of the most important national income law enforcement, shouders on the responsibility of collecting wealth for the country. In recent years, with the further implementation of the concept of the rule of law, China’s legal construction of Taxation will continue to improve, tax collection and administration are moving in the direction of the development of the scientific, professional and meticulous, tax authorities of the collection and management capacity has been greatly improved. However, we should clearly recognize that, system of tax legal in our country is still not perfect, tax collection and management system is not reasonable, the level of law enforcement and the concept of legal of tax cadres is still lacking, but taxpayer rights protection consciousness and external supervision are strengthening, which make more and more of the tax law enforcement risk is exposed. The risk of tax law enforcement will not only cause damage to the state income, but also bring serious consequences to the majority of tax law enforcement. How to standardize the tax law enforcement behavior, improve the level of law enforcement, prevent and control tax law enforcement risks, has become a real and serious problem in the face of the tax law enforcement departments.This article explain the tax law enforcement risk classification, elements and characteristics, and from the point of view of the tax authorities, through the analysis of the status tax law enforcement work of Tengzhou bureau, find the problems, reveal the reasons for the tax department of the tax law enforcement risk exists and forms. The article draw lessons from the domestic and external processing the beneficial experience of the tax law enforcement risk combined with taxation legal office construction of Tengzhou bureau, put forward countermeasures and suggestions to strengthen the tax law enforcement risk prevention and control. Through this article, we provide some suggestions on the regulation of law enforcement, tax collection and management system and the rule of law in our country.