Risk Management Research On Tax Law Enforcement Of A'National Taxation

With the development of economy,the advancement of law-based tax administration and the deepening reform of tax collection and administration,the society pay more and more attention to the tax.The taxpayer's tax legal sense and consciousness of rights are constantly strengthened.The tax enforcement functions and the law enforcement environment have undergone great changes.The law enforcement behavior of the tax official is subject to multilevel supervision and restriction at any time.The potential risk of the law enforcement is gradually rising and becoming more and more explicit.It is a major issue that how to build effective tax law enforcement risk management,control increasing tax law enforcement risk,further optimize the environment of tax law enforcement and comprehensively enhance the level of tax law enforcement for the tax department.The subject of this paper is the tax law enforcement risk management of A's Tax Bureau.The paper closely contacts the reality work of A's Tax Bureau,and uses the method of literature research,comparative analysis and questionnaire to organize and analyze the status quo of the tax law enforcement risk management of A's Tax Bureau.has introduced the risk management of tax law enforcement into the tax work.It enhance the level of guarding against tax enforcement risks from four aspects,namely,strengthening the recognition of tax enforcement risk,assessing the risk of tax enforcement,implementing tax risk response and controlling tax enforcement.But with the deepening of the tax reform,the tax law enforcement risk has the emergence of new circumstances,the tax law enforcement risk identification is not accuracy enough,lack of the tax law enforcement risk assessment security,To deal with the tax law enforcement risk is not deep enough,the system of the tax law enforcement risk is not sound and other issues still exist in A's Tax Bureau.the tax law enforcement risk management.The main reasons are as follows: the tax law enforcement risk awareness of the tax official is not strong engough;normative documents and the review mechanism are not linked with the reality closely;the tax professional skill is low;assessment system is not perfect;the local government habitually obstruct the law enforcement;the relevant supervision department failed to perform well.The paper learns lessons from advanced experience in some parts of the country,and puts forward ideas and suggestions to perfect the construction of the tax law enforcement risk management of A's Tax Bureau.The paper tries to apply the risk management theory to the tax law enforcement fields,and put forward the countermeasures to strengthen the construction of the tax law enforcement risk management.It has centain realistic significance for the practical guidance of the tax law enforcement work.