Study On Law Enforcement Risk Prevention And Control Of Grass-roots Local Taxation System

Along with the development of the times,Grass-roots Local Taxation System is facing new social development environment and economic development situations.At the same time,the challenges and risks follow.As the risk of law enforcement increasing in Grass-roots Local Taxation System,it's necessary and urgent to study on risk prevention and control.Risk management theory is proposed by western scholars.After the reform and opening to the outside world,China has gradually introduced,studied and invested in the research and practice of risk management theory.China's economic market gradually activated,economic vitality continues to increase.As a result,social interests become more and more diverse,and social activities are becoming more and more complex.To a certain extent,they all increases the risk of social and economic.In order to reduce the risk in all fields of society,our country has gradually introduced and studied risk theory in the field of theory and practice to improve the safety and efficiency of various work.The first part of this paper explains the background and significance of the research on law enforcement risk prevention and control and introduces the domestic and international literature.The second part of this paper clarifies the concept of the local tax system,the tax law enforcement risk and the risk prevention and control.At the same time,it expounds the theoretical basis of the paper:risk management theory and public power restriction theory.The third part of the thesis on the effectiveness of local taxation system and law enforcement risk prevention and control,It summarize the problems of the local tax system on before tax,tax and after tax,and it study and summarize for the causes of the problem on four aspects:system,management,law enforcement and law enforcement environment.The fourth part of this article will draw lessons from the experience of foreign tax law enforcement risk prevention and control,and explain its enlightenment to China.The fifth part of the paper is based on the first four parts,aiming at the basic level land tax system law enforcement risk prevention and control,from the target system,implementation system and supervision system of three aspects of construction.