The Cause And Prevention Of Tax Law Enforcement Risk

Tax is the mother of the politics,play revenue,regulation of economic operation,income distribution and other important functions.Tax law enforcement system is an important part of the national governance system,the ability of tax law enforcement is an important embodiment of the ability of national governance.Complete tax law system and the standard tax law enforcement is the important guarantee of the national long-term peace and stability.The tax department undertake the sacred mission for the enrichment of the country,for the people of tax.The tax law is the soul of taxation.Adhere to governance tax,according to law,we must establish the concept of risk management,through effective measures to avoid and prevent the risk of tax law enforcement,to improve tax compliance and tax levy rate.With the rapid development of economy,the risk of tax law enforcement has become more and more prominent,and presents a trend of diversification,complexity and concealment.How to effectively avoid the risk of various types of law enforcement,to protect the function of tax revenue has become an important issue in the taxation.This article from the tax law enforcement risk research present situation,in the tax law enforcement risk theory research foundation has carried on the origin analysis and put forward the personal suggestion,the paper subject divides into four parts:Part I: introduction.This chapter mainly reviews the research background and significance,the domestic and foreign research status,research ideas and methods,innovation and deficiencies of tax law enforcement risks.The second part: the overview of tax law enforcement risk.In this chapter,the concept of tax law enforcement risk,characteristics,types and the main aspects of performance are summarized,for the following reason analysis and the countermeasure research make the theoretical preparation,while the introduction of combination with the practice work;The third part: the causes of tax law enforcement risk.This chapter mainly from five aspects of law enforcement,law enforcement,law enforcement system,law enforcement procedures,law enforcement environment,analyzes the reasons of tax law enforcement risk;The fourth part: the tax law enforcement risk prevention measures.This section from the perfect tax legislation,improve the tax law enforcement system,standardize the tax law enforcement procedures,improve the quality of the cadre of law enforcement,optimize the environment and other aspects of tax law enforcement recommendations.