In the current situation,The CPC Central Committee put forward the idea of comprehensively promoting the rule of law.It means that the grass-roots tax work should also move towards to the rule of law.It is an important embodiment of the modernization of tax administration: To improve the awareness of the prevention and control of tax law enforcement risk,and to perfact the legal system of tax law enforcement.This paper citied plenty of practice cases to analyse by classification,put forward the targeted solutions and warned the beneficial risk,pointed out the defects in the system and proposed the productive improvement programme,which were all based on doctrinal expounding of the concept of tax law enforcement risk,types,characteristics and causes.The author believes that the tax law enforcement risk will occur generally and multiply.It will moves down when the power has been delegated to the lower.It will be hidden because of ignoring.It will be accompanied by variability.It also will be revealed passively.The main subjective reason is that the ability of risk control is insufficient,the main objective reason is that it’s impossible to guard against risks.The prevention and control of tax law enforcement risk are in line with the objective requirements of the new political ecology,it is the internal needs to adapt to the new economic normal,it is also the real pursuit to create a new team mentality.This paper analyzed the main types of tax law enforcement risk that are the system defects,the anomie process,the power out of control which induced the tax law enforcement risk.The tax law enforcement risk which caused by the system defects including the tax policy lags leads to the loopholes in the law enforcement and policy flaws caused the law enforcement risks.The tax law enforcement risk which caused by the anomie process including the tax management which is not in place,tax approval irregularities,tax inspection which is not rigorous.All that can cause to the tax law enforcement risk.The tax law enforcement risk which caused by the power out of control including dereliction of duty,right dislocation,power rent-seeking which can caused the tax law enforcement risk.Through the analysis of the risk of tax law enforcement,this paper puts forward the following countermeasures and suggestions: Firstly,enhance the risk prevention and control ability of cadres;Secondly,consolidate the basis of tax law enforcement system;Thirdly,improve the tax law enforcement power supervision;Fourthly,improve the tax law enforcement risk prevention and control mechanism;fifthly,increase tax law enforcement accountability;Sixthly,create a good atmosphere for law enforcement risk prevention and control. |