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Grass-roots Tax Authorities Of Tax Law Enforcement Risk Prevention And Control Countermeasures

Posted on:2018-09-23Degree:MasterType:Thesis
Country:ChinaCandidate:L MaFull Text:PDF
GTID:2346330542967709Subject:Public Administration
Abstract/Summary:PDF Full Text Request
With the rapid development of China's socialist market economy,the continuous advancing of the socialist rules of law process and the complexity promotion of the market business model,"taxation by law" has become the only way for the development of taxation.The tax system keep up with the requirements of current developments,constantly improve the scientific and professional level of taxation collection and speed up the process of tax legalization.The great changes of internal and external environment have brought new greater challenges for tax law enforcement,and the risk events of tax law enforcement are showing the rising trend.The tax systems,which are fully aware of the importance of the tax law enforcement risk issues,have played a role in controlling at the risk of tax law enforcement by building standard post responsibility systems,strengthening the internal monitor mechanism,establishing the risk identification and risk management teams and other measures.But China's research on the risk prevention and control of tax law enforcement started late,and has not yet formed the specialized systems of risk prevention and control of tax law enforcement,which includes the whole process of refinement at risk as a whole,risk measurement,risk response and risk evaluation.It will become a major issue that the tax system is facing for a long time in the future.At present,the risk of tax law enforcement is being manifested in a complex and unpredictable way,the law enforcement officers at the grassroots taxation organs as the main executors of tax law enforcement will face most of the risk events.In the case the establishment of our country's risk prevention and control systems of tax law enforcement still needs some time,this thesis mainly uses the reserch methods of literature and cases and takes a game of tax leviers and tax payer between a large supermarket and grassroots taxation organ as an example to fully analyse and research the tipical risk issues of the tax law enforcement in it and to deeply analyse the internal and external caues and the relationships among the risk issues of the tax law enforcement.Finally,the author puts forward some pionted suggestions on preventing and controlling the risk of tax law enforcement at grassroots taxation organs,so as to give some valuable lessons and references to the law enforcement officers there;to effectively prevent and control the risks that may happen in the practical law enforcement process;to promote the building of the risk prevention and control specialized system of tax law enforcement as soon as possible.
Keywords/Search Tags:grassroots taxation organ, risk of law enforcement, risk prevention
PDF Full Text Request
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