The Law Enforcement Risk Of Tax Administrative Inaction And Its Prevention

With the transformation of the government's administrative functions and the deepening of people's minds based on the concept of the rule of law,administrative inaction has received more and more attention and resistance from people.Tax administration inaction is often easily overlooked due to its strong concealment.It has not attracted enough attention,but the harm caused by tax administration's failure to act as a law enforcement risk cannot be underestimated.On March 5,2015,Premier Li Keqiang clearly stated in the government work report that government agencies must earnestly fulfill their statutory duties.Therefore,the tax authorities strictly perform their statutory duties and raise their awareness of risks.It is necessary and urgent to pay attention to preventing law enforcement risks of tax administration inaction.This article selects the hidden tax administration inaction as the research object of this tax law enforcement risk,uses a combination of theoretical analysis and case analysis research methods,and in-depth reveals the existence of law enforcement risk of tax administrative inaction acts and the specific reasons for the risk Proposing targeted prevention proposals with a view to improving research related to tax administration inaction and providing reference and reference for tax authorities and their law enforcement personnel against tax administration inaction risks.The research content of this paper mainly includes five parts:The first part is the introduction.It mainly introduces the background of the topic selection,the significance of the research,and the existing research results of the tax administration not as law enforcement risk,and the research methods,innovations and deficiencies of this article.The second part defines the related concepts of tax administration inaction risk.It mainly elaborates the related concepts of tax administration inaction and tax law enforcement risk,and summarizes the tax administration inaction risk.The third part analyzes the causes of tax administration inaction risk.Specifically elaborated from the two aspects of the risk formed by the tax enforcement environmental factors and the risk caused by tax enforcement personnel factors.The fourth part of the case analysis.Through specific tax administration inaction as a tax-related case,it was revealed that the tax management was not performed in accordance with due process,the failure to understand the nature of relevant laws and regulations,the lack of enforcement evidence in actual work,and the failure to perform duties in accordance with tax laws and regulations.The tax administration is not as a law enforcement risk.Through the analysis of typical cases,it reveals that tax administration caused by tax authorities and their law enforcement personnel ignoring these potential factors is not a law enforcement risk.Part V Risk Control and Prevention Countermeasures.Mainly aiming at the problem of tax administration administrative non-execution law enforcement risk,from the five aspects of improving tax legislation,perfecting institutional setup,strengthening supervision of law enforcement,enhancing tax officials' awareness of tax law enforcement risk,and improving the quality of law enforcement personnel,it puts forward a policy of preventing tax administration as a law enforcement risk.