The Management Of The Tax Law Enforcement Risk In State Tax Bureau Of Fucheng District

Nowadays,the tremendous change in the work on law enforcement of national tax and the increase of legal consciousness and that of maintaining right in the mind of Chinese citizens conflict with the distemperedness of the law system of national tax and the lagging of management way of national tax organization,leading to the higher risk in tax law enforcement.Inspired by the relevant concept of risk management,this thesis takes the actual situation of state tax bureau in Fucheng district(Mianyang City)into consideration and carries out the investigation on the management of the risks of tax law enforcement(including analyzing in detail the taches in which the risks of tax law enforcement may exist and the reasons for the risks and constructing the measure system for managing the risk of tax law enforcement from the realistic angle).The first chapter is the introduction for the whole thesis,giving the research background,meaning of the thesis and the present research situation for risk management of tax law enforcement in time sequence.Further,the research thinking,method,content and innovation point are introduced simply,being a good warm-up for the spreading of the contents of the whole thesis.The second chapter presents the characteristics and conception of the risk of tax law enforcement,the theories of management optimization,distribution of power and responsibility and tax compliance as well as the meaning and principle of risk management,constructing the theoretical basis for analyzing the reason of the risk of law enforcement and proposing the corresponding management measure system.Using the state tax bureau in Fucheng district as an example,the third chapter introduces the present status of tax law enforcement in grassroots tax organizations and gives the following taches for risk of law enforcement: collection management,policy management,approval for tax-related matters,etc.The fourth chapter is the key chapter of the thesis,analyzes in deep the reasons for the generation of risk of law enforcement in grassroots tax organization from the aspects of inner management and outer environment,such as the low administrative efficiency of state tax organization,the ambiguity of power and responsibility,and the confusion of tax administration and politics,providing a good foundation of constructing the management system of risk of tax law enforcement coincident with the actual situation of grassroots tax organization.The fifth chapter is the core one and puts forward the proper system of management measure from seven aspects,such as constructing scientific mechanism for collection and management.The system is a beneficial exploration for the specific practice of the risk management with Chinese characteristics.The sixth chapter is the one for the summery of previous research results and points out that some measures for the optimizing the inner management mechanism need to be specified and made clear under the consideration of the specific situation of grassroots.