Tax Authorities Researchonthe Problem Of Tax Law Enforcement Risk Mangement

The fourth plenary session of the party's 18 further reiterated the management idea of "governing the country according to law",to establish a country under the rule of law and the rule of law government is the government faces the key research topic.With central pace in 2014,the state administration of taxation,again puts forward the work requirements of "Manage the tax in accordance with the law ",which is an organic part of "the rule of law".In 2016,with the deepening of economic system reform gradually,the state launched a series of reform measures,the unity of "three certificates","5 card one unity",adopts the system of tax law enforcement matters power list,etc.,the implementation of these measures will promote the our country's civil entrepreneurial enthusiasm,reduce the economic burden of taxpayers,improve the efficiency of the government departments to work,but at the same time,also caused a lot of follow-up questions for grass-roots tax revenue law enforcement in our country.Form a complete set of laws and regulations change,not in time,for example,data exchange between government departments lag,low level of recognition of the new certificate,the existence of these problems hindered the reform smoothly,posed a risk to grass-roots tax revenue law enforcement.In the face of these new situations and new problems,it is necessary to always keep a clear head,tax law enforcement officers investigating good,good study and solve the problems in the reform,guarantee each reform measures to carry out of the country.Primary-level tax authorities under the new situation of tax law enforcement risk research combined with the actual at the grassroots level to meet the new situation of careful analysis,chapter five to explore the problems of tax law enforcement risk at the grass-roots level,the first chapter,introduced the thesis research purpose,significance,the domestic and foreign research theory and the paper's main innovation points;The second chapter,the paper introduces the related to risk,risk management,tax law enforcement risk concept and theoretical support;Tax authorities in the third chapter,the paper introduces the basic tax law enforcement present situation and the reason analysis,this paper introduces the experience to explore in the field of the state administration of taxation on tax law enforcement,further to find the common point of tax law enforcement risk;The fourth chapter,from A bureau,this paper analyzed about the present situation of grass-roots tax revenue law enforcement,in the form of questionnaire survey,clear thinking basic situation under the rule of law,tax law enforcement officers at the grass-roots level to analyze the causes of the problem.The fifth chapter,puts forward countermeasures on the issue of the current law enforcement risk at the grass-roots level,the focus is on combining the reality of grassroots,innovative administrative mechanism,to solve the actual risk management at the grass-roots level response.The current society pay more and more attention to handle affairs according to law,if they don't handle affairs according to law,will increase the risk of risk.As tax authorities and tax law enforcement personnel,how to find and risk prevention law enforcement,is facing a big problem.If processing is not good,in addition to influence the development of his career,bring damage to tax administrative relative person,but also will bring serious harm to the society.Therefore,to strengthen tax law enforcement risk research,and guide our country tax revenue law enforcement officials to follow the law and the system requirements,properly utilize the authority in their hands,to protect yourself and the legitimate rights and interests of taxpayers,maintain a good image,the tax department to promote the overall level of the grass-roots tax revenue law enforcement.