Risk Management Study On Tax Law Enforcing Of Dongguan State Tax Bureau

Since the reform and opening up, China had a rapid economic development, national tax revenue grew more than doubled, in recent years our country strengthed the rule of law and continuously push forward the process of tax laws, tax legal system became more and more perfectly, the taxpayers paying taxes according to law and self-protection knowledge will continue to improve. The tax law enforcement officers will have new challenges in the increasingly stringent legal environment, it is necessary to ensure the smooth growth of tax revenue, but also reduce the risk of law enforcement, administrative proceedings to reduce the losing rate, ensure the safety of tax law enforcement behavior of the security and taxation personnel. This is the tax department is facing a severe test, an important topic for the Dongguan State Tax Bureau to be solved.This paper attempts to enterprise risk management theory into tax collection and administration of law enforcement work, put the theory into practice, through to the tax law enforcement risk concept definition, analysis of the status of the Dongguan City national tax law enforcement risk and manifestations, analyze its deep reasons, summed up the rules of the tax law enforcement risk, put forward of the tax law enforcement risk prevention and response measures, improve the supervision mechanism, building a law enforcement risk management method system for the Dongguan State Tax Bureau, to prevent and reduce the risk of law enforcement.This paper is divided into six chapters, the first chapter is the introduction, pointing out that the Dongguan State Tax Bureau is facing law enforcement departments risk management problems, introduces the research methods of theoretical knowledge and the risk of the domestic and foreign research adopted; the second chapter is the definition of tax law enforcement risk concept, risk classification and the results cause by the risk; the third chapter points out the present risk management of the Dongguan State Tax Bureau, risk analysis of enforcement cases encountered in practice and find out the reasons of the law enforcement risk; the fourth chapter uses the COSO theory frame from the target setting, risk identification, risk assessment, risk control four aspects to analysis the law enforcement risk in the Dongguan State Tax Bureau; the fifth chapter is the prevention and control of tax law enforcement risk suggestions; the last is the conclusion.