A Study On Risk Precaution During Law Enforcement By One Of The Inspection Department Of Wuhan National Tax Bureau

As the last line of defense, tax inspection plays a key role in tax system which makes it very important. Not only the tax authority itself, but also all the taxpayers and judicial organs put forward higher requirements on the law-enforcement behaviors of tax inspection department and its' employees. From above we can draw a conclusion that it's very necessary for tax inspection department to study how to get out of risks of law-enforcement.This paper researches risks precaution of enforcing tax laws on the basis of literature review and case study. The research content includes the following several parts: At first, this paper puts forward the framework of the paper. It put forward an administrative litigation on tax which leads to the research of the background and the significance of this paper, and introduces the theoretical research results of scholars in brief both at home and abroad. Second, this paper puts forward the theoretical study on the law-enforcement risks of the tax inspection started from the concept of risk to tax law-enforcement risk, and summers up types and characteristics of it. Again, introduces the status quo of risks exists in the process of law enforcement by Wuhan national tax inspection department in details combined by an example of the inspection of the additional deduction of R&D costs carried by some bureau of Wuhan national tax inspection department which reveals the main risks existing in every process of the law-enforcement of tax inspection. Finally, through the analysis of the external influence and the internal factors of the risks, based on the study of theoretical research and practical results, this paper puts forward five aspects of specific measures to fight against the risks of law enforcement which means the bureau should make the tax legislation more perfect, innovate the mechanism of law enforcement, integrate external forces, construct internal control mechanisms and enhance education and training. And when these measures take effects, the law-enforcement activities of tax inspection would be standardized, and the risks of law-enforcement of tax inspection would be avoided, and the efficiency of the law-enforcement of tax inspection would be improved.