On The Enforcement Risk Management Of Grass-roots Tax Authorities

Tax law enforcement risk,generally refers to the national tax authority has the qualification of law enforcement personnel,in accordance with the relevant laws and regulations of the power granted tax law enforcement management,its act or omission in the process of the exercise of power,to a certain extent,led to the possibility of tax management exists serious function failure,or is in the process of law enforcement officers because intentional or unintentional mistakes,causing serious damage to state organs,or the lawful rights and interests of taxpayers consequences,so for the tax law enforcement personnel,need to undertake corresponding legal responsibility and punishment,a collection of the above factors are collectively referred to as the tax law enforcement risk.With the popularity of the tax law propaganda in our country,tax reform,development and process accelerating,constantly promote tax legalization,related legal system is in constant perfection and complement,prompting the development of tax management system continuously.In recent years to carry out the administrative examination and approval system reform," Running at most once ","Internet + tax" to promote the reform of the existing tax some impact on the management system,law enforcement of tax law enforcement staff management level put forward higher request,inevitably has also changed the tax law enforcement risk.In the process of our country's tax law enforcement,how to effectively improve the efficiency of tax law enforcement,reduce the risk of tax law enforcement,building the systematic and perfect the tax law enforcement environment,as in a line of cadres at the grass-roots level to create the good conditions of law enforcement,has become the current new situation in the development of tax authorities need to solve the problem.At present,the domestic and foreign scholars from different Angle and the field of tax law enforcement risk has carried out a series of research and analysis,in view of the tax law enforcement risk existing problems and reasons,put forward the reasonable effective solutions,but to the tax law enforcement risk research starts late in our country,in view of the new situation in the process of tax reform in China tax law enforcement risk at the grass-roots level study is less,has not yet formed a mature theory system.In the process of research of this paper,learn from the excellent research results at home and abroad,on the basis of predecessors' research,based on the risk management theory,using the ERM risk management framework to build the tax law enforcement risk management system,combined with the Yongjia local taxation bureau in the tax law enforcement risk management in the process of a series of practice,and reinterpretation of our country grass-roots tax authorities to carry out the problems existing in the tax law enforcement risk management from the Angle of multi-dimensional analysis,respectively from the aspect of tax system,law enforcement and management level of law enforcement,law enforcement environment level,subject level analyzing grass-roots tax authorities the causes of tax law enforcement risk management problems.Finally the author puts forward Suggestions on the prevention and response of tax law enforcement risks in China's grass-roots tax departments under the new situation,mainly including the improvement of the tax law enforcement basis,the regulation of tax administration in accordance with the law,the strengthening of tax law enforcement and supervision,the optimization of the taxation environment in accordance with the law,and the strengthening of the construction of tax law enforcement bodies.