Research Of The Risk Prevention Of Tax Law Enforcement In Local Treasury Offices

With better enforcement of tax laws and people's more awareness of the laws,the local treasury offices are facing a more sophisticated tax collecting process.The risk of law enforcement also increases.Therefore it is required a higher standard on tax collection process and its law enforcement.The risk management of tax law enforcement is in a more challenging phase.At present,the grass-roots tax department under the supervision and restriction of the internal and external aspects.Some potential risks to law enforcement gradually appear.The law enforcement risks are also growing.Especially in recent years,tax administrative conference and tax administrative appeals are growing,grass-roots tax officials also be given an administrative sanction or investigation due to the improper law enforcement.Therefore,how to understand and effectively guard against the tax law enforcement risk,how to further optimize the environment of the tax law enforcement,how to enhance the level of tax law enforcement,has become the major issue to solve in the future and the current period.From the concept of risk,this paper introduces the concept of risk management in tax practice of our country.It also propose the idea to solve the problem of law enforcement risk from the macro as well as micro level.This article is divided into six parts.The first chapter expounds the general idea and the structure of this article includes the introduction of research background,significance as well as the innovation and shortage;The second chapter expounds the theory of tax law enforcement risk.It introduces the concept,characteristics as well as the content and theoretical basis of the risk.It also tells how to identify and classify the risk;The third chapter,combined with the present situation of the local treasury offices in law enforcement,analyzes the problems and the challenges caused by tax administration reform;The fourth chapter introduces the domestic and overseas experience and good ideas in hedging tax law enforcement risk;The fifth chapter,combined with the causes of problems,and reasons,propose the idea about how to hedge and control the tax law enforcement risk for the local treasury offices,this part is the core of the thesis;The six part summarizes the main conclusion.Finally,it express a desire that the goals of tax modernization must be able to come true.