A Study On Measurement And Prevention Of The Taxation Law-Enforcement Risk Of Inner Mongolia G Office State Administration Of Taxation

As “raising fund for state” is a bounden duty of taxation authority,the most important task of the authority is to collect tax revenue.In addition to undertaking the task of collecting tax,taxation authority should pay attention to inner risk management and standardize the law-enforcement of its staff to guarantee the proper implementation and correct enforcement of taxation law and regulations during daily taxation so as to prevent,even minimize law violation during taxation law-enforcement.With the advance of democracy & rule of law and the increasingly strong power of citizens in terms of right protection,administration and judicial supervision,potential law-enforcement risk will make the legal responsibility in practice increase.Therefore,whether various law-enforcement risks can be judged,identified,prevented and resolved,is not only important for the interest of taxation law-enforcement civil servant,but also beneficial to the improvement of the public trust of taxation authority.More importantly,it plays a vital role in the long-term andhealthy development of taxation cause.The thesis,first of all,illustrates the related concepts of and theoretical foundation for taxation law-enforcement risk to provide theoretical basis for the discussion in the thesis;secondly,current situation of the taxation law-enforcement risk in G Office,SAT is analyzed and the risk,identified;then,the reasons for the law-enforcement risk of G Office,SAT are analyzed in terms of system,law-enforcement management,law-enforcement environment and law-enforcement subject;the focus of the thesis is to use analytic hierarchy process and comprehensive scoring method to conduct a quantitative measurement of the taxation law-enforcement risk of G Office,SAT and establish a measurement indicator system for its law-enforcement risk.In accordance with the measurement indicator system,the taxation law-enforcement of G Office,SAT is calculated and evaluated.Finally,the measurement indicators under high risk in the taxation law-enforcement of G Office,SAT are determined,i.e.approval & registration,taxation inspection,tax refund on export goods and invoice management.Based on these indicators,corresponding and specific measures for preventing risks are put forward.