Tax Enforcement Risk Management Research

Tax is the major source of national financial revenue, which has an inseparable relationship with the economic and social development. At present, China's economic development has stepped into a new normal status. The economic development faces"three nodes": velocity shift, structural adjustment and the power conversion. Economic new normal status decides the tax new normal status. The tax work faces huge challenges.It is more difficult than ever due to the contradictions between the rapid growth of the tax payers and limited tax workers in the tax authorities at the basic level. Thus the deeper problems in the original collection system have been constantly exposed. With the advancement of tax legalization process,the taxpayers' legal awareness has been kept strengthened, putting forward a higher requirement for tax workers. There is still some substandard phenomenon in the process of the tax collections, increasing the cases of tax administrative reconsideration and administrative litigation. Moreover, the increasing risks of tax law enforcement also directly affects the quality and efficiency of tax collection and management, affects the construction of a harmonious hot line relationship, and affects the promotion of the tax manage of the law.With the introduction and adoption of risk management theory in the field of tax,SAT (the State Administration of Taxation) has conducted a specialization reform of tax, by vigorously promoting tax information tube, and establishing a new modern tax management system. Fully aware of the importance of tax risk consciousness, the tax authorities are actively trying to build a new management mode, bringing out of the various measures to prevent risks in the implementation of tax collection and administration work. However, in the practice of risk management into their daily administration work, tax management in China is facing a new challenge, because of the illegal law enforcement main body and the law enforcement procedure, as well as the corruption of tax officials throughout the whole process of the tax collection and administration, such as tax collection, tax management, tax inspection, and administrative punishment. It seriously affected the tax legal system process. At present, the tax authorities have been strengthening the tax legal system construction, strictly implementing the law-based tax administration work. The basic goals of the law-based tax administration can be summarized as a complete tax legal system, significantly improved qualities of tax workers,comprehensive law enforcement behavior norms,and powerful law enforcement supervision and strict law enforcement and security. It is also the goal to prevent and control the tax law enforcement risk for the tax departments. To achieve this goal, we shall introduce risk management theory, summarize the inner problems that exist in the risk management, explore the reasons of the tax law enforcement risk to take practical measures to avoid and control the tax law enforcement risk effectively.