Research On Tax Law Enforcement Risk And Prevention

In recent years,the legal process is accelerating.The State Council put forward specific requirements for the rule of law in February 2012.The 14 th Plenary Session of the 18 th CPC Central Committee pass through the decision for fully advancing the law-based governance of the country in may 2014.In December 2015,Xi Jinping proposed to implement the pilot authorized strength in the Central Comprehensive deepening reform group meeting according to the requirements of the delegation of authority,the tube combination,the transformation of government functions and the improvement of service.The detailed list listed the body,basis,jurisdiction and circuit of the pilot department,they will increase the public strength of the power,perfect the constraint mechanism of the power and establish a system of administrative function with clear division,integration of power and responsibility and efficient operation.Obviously,the construction of legal system of the government has been the party and the nation' s important schedule,besides,the situation is more and more urgent,the awareness of human' s rights protection is strengthening gradually.Our country has implemented the reform in financial control system with tax distribution.While there also exists many prominent problems like imperfect organization,unclear responsibilities,non uniform law enforcement and inconvenient service under the background of current tax collection that have to Reform and perfect.Therefore,the Deepening of National Tax,Tax Collection and Management System Reform Program that issued by the CPC Central Committee in 2016 puts forward to establish the thinking of the rule of the law and takes it as the guidance to the use of the rule of law to promote reform and perfect the legal system of tax collection,the government must try to solve the deep problems that existing in the tax system by using the rule of way,and promote the modernization of tax gradually.In western countries,the theory of risk management is often applied to control the risk,and it has achieved some results in practice.China's tax law has made some achievements,while there is no breakthrough in the development of the countermeasure against the tax law enforcement risk.The risk preparedness of the law enforcement officer is not strong enough,which limits the identification and judgment of the tax risk to a large extent,therefore,it has certain influence on the level and effect of tax law enforcement.In recent years,the State Administration of Taxation has vigorously promoted the tax law enforcement responsibility system to strengthen the supervision and restriction of tax law enforcement power.The risk of law enforcement are constantly increasing,so it is urgent for us to study the prevention of the risk of the tax law enforcement from theory and practice.Based on this,this paper expounds the present situation and problems of tax law enforcement risk in China and links the specific case of Huantai County Tax Bureau,this paper analyzes the existing problems deeply,and puts forward a set of countermeasures for tax law enforcement,which is significant in improving the tax legislation and perfecting the risk management mechanism of tax law enforcement both theoretically and practically.