Study On The Tax Law Enforcement Risk Based On The The Perspective Of The New Normal

The Fourth Plenary Session of the party's eighteen made a strategic plan to deepen the rule of law and taxation by law is the rule of law as a basic strategy in the field of tax specific performance. At present, the tax revenue legal system of our country is not perfect, the traditional management mode does not adapt to the development of the new situation, cause there are a lot of "rule of man" factors in the process of law enforcement, to imprison the vigorous development of the market economy, law enforcement risks of Taxation cadres also generally high. Therefore, how to deal with the risk of tax law enforcement by the rule of law and the rule of law, and to promote the tax modernization process, has become an important research topic.The main contents of this paper:first, starting from the new normal under the tax law enforcement risk prevention perspective, using the theory of risk management, tax professional management theory, tax law theory, the connotation of the tax law enforcement risk, classification and characteristics were analyzed and discussed; second, through the case of W District Local Taxation Bureau law enforcement risk prevention under the new normal, facing the new normal analysis of the tax department, through the case of W Local Taxation Bureau work practices, a profound analysis of the causes of the grass-roots tax authorities of tax law enforcement risk; third, based on the experience of the practice at home and abroad tax risk management, and combining with the development process of Chinese conditions and the modernization of the tax, is proposed the tax department of the tax law enforcement risk effective prevention countermeasures and suggestions.The innovation intention of this paper is as following:first, according to the theory of tax risk management, the paper makes an empirical analysis on the theory of tax risk management. Second is from the sources of professional management theory, through exploration of the professional management, and effectively reduce the potential threat of law enforcement risk, introduction of State Administration of Taxation new coverage of the national tax system performance evaluation mechanism, effectively enhance the tax cadres' work execution, enhance the ability to deal with the tax risk, and gradually push forward the modernization of tax.