Study On The Law Enforcement Risk Management Of Tax Inspection On The Pulandian District

Tax inspection undertakes sacred missions of cracking down the tax crimes,strictly guarding against the bottom line of tax loss,and maintaining the national economic security,and fulfills important responsibilities of safeguarding the legitimate rights and interests of the taxpayers and promoting the compliance to the Tax Law.Serving as the “last line of defense” for taxation,it is credited as one of important administrative law enforcement department in the taxation system.Higher requirements for the tax inspection department on the aspects of execution of duty by law and regulation of law enforcement procedures have been put forward by the relevant departments and personnel within the tax authorities,and the taxpayers and judicial branches outside the tax authorities.In the process of law enforcement,tax auditors have infringed the legitimate rights and interests of taxpayers because of a series of reasons,resulting in the revocation of penalty decision on tax treatment,and thus an administrative litigation or liability compensation might be caused accordingly.The risks of law enforcement are ubiquitous over the course of tax inspection.Therefore,it is of great significance to study the causes of the law enforcement risks in tax inspection and how to evade the law enforcement risks in tax inspection.Combining with the actual data given by the Inspection Department of Pulandian District,the issues of risk management existing in the current course of tax-inspection law enforcement by the department have been analyzed in this paper with the data system acquisition method,interview collection method and case collection method.Summarized in this paper,the reasons for the occurrence of the risks were ascribed to the macro reasons at the national level and the microscopic reasons of improper management within the department.In response to the risk management issues in the law enforcement of the department,this paper proposed that the risk management system of the tax-inspection law enforcement should be firstly completed at the national level,followed by the improvement of the risk management system of the tax-inspection law enforcement at the national level.Third,the training model for tax auditors working for the tax-inspection law enforcement should be enhanced.And the last,the supervision processing flow and resolutions for the risks in tax-inspection law enforcement should be strengthened and the tax-inspection effectiveness should be improved.