Risk Management Research On Tax Law Enforcement

Tax revenue is the main source of state revenue, an important economic lever is also the national macro-control. In recent years, in accordance with the law has been vigorously promoted, but because of various subjective and objective reasons, the tax authorities and law enforcement officers in the tax law enforcement activities still exist in some improper enforcement, law enforcement errors or administrative omission phenomenon, the impact of the tax law enforcement credibility and image of the tax authorities; at the same time, the modern society of taxpayers’ rights protection awareness is growing, society all of the tax law enforcement of the increasingly high demand, the tax law enforcement risk is increasingly becoming the focus of. In this paper, the risk management as the breakthrough point, to the Quanzhou City Enterprise Taxation Administration Bureau as an example, to actively explore the risk management strategies of tax law enforcement.After the study, according to the classification of sources of risk factors for the tax law enforcement risk factors, mechanism factors, legal factors, draw lessons from international experience, one one summary measures, combined with the work practice, the steps of risk identification, risk assessment, risk response, risk control, on the administration of tax management of Quanzhou enterprises the State Administration of Taxation of the tax law enforcement risk management work of the survey and analysis, points out the deficiency and the direction of improvement, and puts forward a set of practical tax law enforcement risk management plan.