Research Of Prevention To Taxation Execution Risks Of Z District State Tax Bureau Of D City

At present,profound changes have taken place in the environment of tax law enforcement in our country,which leads to the increasing factors of the risk of tax law enforcement,and the more complicated forms of prevention of the risk of tax enforcement.The tax authorities at the grass-roots level have the closest and most direct contact with the taxpayers,and the most likely is the risk of law enforcement.Therefore,how to prevent the risk of tax law enforcement effectively and form a perfect system of tax law enforcement risk prevention has become a subject that the tax authorities at all levels,especially the grass-roots tax authorities must face,and the practical problems to be solved urgently.Based on the risk management theory,tax compliance theory and rent-seeking theory,this paper uses the theory of risk management,the theory of tax compliance and the theory of rent-seeking,and studies the risk prevention of tax law enforcement on the basis of the theory of risk management,the theory of tax compliance and the rent-seeking theory in D city.The research results show that,in order to prevent the risk of tax law enforcement,the State Tax Bureau of Z District of D city has taken risk prevention measures mainly to strengthen system construction,establish risk management center,improve the quality of law enforcement personnel,strengthen information construction,and respond quickly to enterprise demands.At the same time,there are still some problems,such as the lag of tax risk management methods,the low level of tax service,the difficult to adapt to the requirements of the law enforcement team,the lack of effective supervision of the tax law enforcement,and the lack of standard restriction on the law enforcement of tax law.In order to improve the risk prevention ability of tax law enforcement in Z District of D City,it is suggested that measures should be taken to improve the management mechanism of tax law enforcement risk,improve the system of tax service,improve the quality of tax law enforcement team,improve the supervision system of tax law enforcement,and promote the standardization of law enforcement behavior.