Research On Tax Law Enforcement Risk Management Of Taxation Organs In Grassroots Countries

In recent years,with the development of the construction of legal system and the tax reform in China,the promulgation of the "replacing business tax with value-added tax" tax policies,the enhancement of the taxpayer awareness,the personnels in tax authorities at the grass-roots level faces more tax law enforcement risks.But the research on tax law enforcement risk in China is still in its infancy,empirical research and analysis are few,it has not formed the theoretical system.Therefore,it has a very important theoretical and practical significance to study the tax law enforcement risk.In this paper,starting from the concept of risk,it discusses the concept and theory of tax law enforcement risk,and finds the key point of tax law enforcement risk according to the tax law enforcement risk management process of identification risk,comparing to the mattes of Provisions of China on tax collection and Administration.This paper summarizes the management focus of tax law enforcement risk management combined with the actual tax law enforcement work of State Administration of Taxation,S District,Harbin.Through in-depth analysis of tax law enforcement risk management problems,it comprehensively analyzes the influence of tax law system,cultural atmosphere,management system and the four factors of law enforcement personnel on tax law enforcement risk.,and presents the grassroots national tax authorities should construct perfect tax law system,good external support system,perfect internal management system,a comprehensive supervision system,the main responsibility system of high-quality and effective technical aspects of prevention and control system to prevent the tax law enforcement risk.This paperprovides a preliminary theoretical basis for China's basic national tax law enforcement risk management.