Research On Preventing The Risk Of Tax Law Enforcement

With the continuous improvement of China's market economy,the right consciousness of taxpayer is constantly increasing,the work requirements of administration according to law are also increasingly advocated and practiced,and the tax administration according to law,as a part of the administration according to law,also received the attention of relevant departments.At the same time,some risks of the tax enforcement,being not to be noticed before,are gradually exposed.In recent years,more and more tax officials in the tax system were blamed for execution errors and punished for illegal behavior.Although the national tax system has made certain progress,the problem is still unsolved fundamentally.Thence,the article focused on the problem of the tax enforcement risk in the contemporary China has important significance.The article focuses on three aspects: firstly,it is to define the connotation of the tax enforcement risk and analyze of relevant theories in order to provide theoretical support for specific analysis.Secondly,the internal,and the external.Finally,it is to put forward some specific recommendations and measures to prevent and administer the tax enforcement risk in China based on the Main practices and shortcomings in the prevention and administration concerning the tax enforcement risk in the Local Taxation Bureau of Jiangxi Province.