The Research On The Mechanism Of Law Enforcement Risk Prevention Of The Basic Level Tax Inspection

Tax inspection is an important work in the tax work,especially for the grass-roots tax authorities.Since our country tax departments to conduct tax inspection of law enforcement work,so often the tax law enforcement risk,is the lack of law enforcement misconduct and the process of the tax law enforcement risk prevention measures caused by,resulting in a number of cases of administrative reconsideration of the change,but also result in the national administrative departments of tax authorities the high rate of losing authority.So,how to prevent tax auditing law enforcement risk,improve the work efficiency and quality of the taxation authority becomes the direction of the tax officials need to further improve and the rise of space.Combining with the actual case,to several counties of Gan Zhou city and tax authority especially land tax authorities in tax inspection and law enforcement problems on the existing management mechanism and a new challenge to risk prevention and improvement measures,has the certain reference value for the tax authorities.With the rapid economic development of Gan Zhou city,especially in the past two years Nan Kang by county-level city is divided into a zone of Gan Zhou city this is even more increased the difficulty of Gan Zhou city tax authorities inspection work.At the same time,rapid economic development today,the tax illegal act is relatively common,strengthening tax inspection work is necessary.Based on Gan Zhou city tax bureau as an example,this paper first introduce the basic situation of the agency in the aspect of audit,the audit law enforcement in working status and inspection of law enforcement is the main risk of the overall situation,and then from the specific audit case of the agency in recent years,combined with the specific analysis of data,extracting,analyses the cause of the risk of tax inspection law enforcement and then on the basis of the truth of Gan Zhou city tax bureau has the practical countermeasures and Suggestions are put forward.