Study On Research On Tax Law Enforcement Risk Prevention Of Changzhou Local Taxation Bureau

At present, Chinese tax authorities are stepping up the tax administration according to law. With our country tax authorities according to law work steadily, and the collection efficiency of tax collection and management mode need to constantly improve and upgrade. The new era of tax law enforcement is facing new situations, new problems and new challenges. The grass-roots tax departments and law enforcement personnel occupy most of the whole system, their law enforcement quality are relative with the global tax law work. However, at present, the overall tax legal system is not yet perfect, administration system and law enforcement environment is flawed, coupled with the uneven quality of basic law enforcement personnel, resulting in the tax law enforcement risk is difficult to avoid problems. How to take effective measures to avoid the risk of law enforcement, promote the further development of the tax law, is that we need to pay close attention to and study the problem.This paper is divided into five parts. The first part is the introduction, the research background and significance of this paper is briefly introduced, and the literature review of the research on the general idea and outline; the second part is the related concepts involved in this paper and introduces the theory, elaborated the tax law enforcement risk prevention measures and the basic content; The third part introduces the recent Changzhou tax law enforcement risk prevention progress and main problems and causes of in-depth analysis of the problems and shortcomings of the tax law system, tax management system, tax law enforcement personnel, law enforcement and other aspects of the environment tax; the fourth part introduces the domestic and foreign advanced experience and practice of tax law enforcement risk prevention; The fifth part introduces the grass-roots tax department law enforcement risk prevention system, including the tax system, perfecting tax law enforcement personnel, to enhance the level, establish and improve tax supervision mechanism, and promote tax information construction; The sixth part is the conclusion, summarizes the full text research conclusion, and points out the shortcomings of this paper and the next research direction.