Research On Risk Management Of Tax Enforcement By Grass-roots Tax Authorities

Tax law enforcement is an important part of the national governance system.The level of its work reflects the effectiveness of tax governance modernization.To insist on tax administration according to law,we must establish the risk management concept,and take effective measures to avoid and prevent the risk of tax enforcement,so as to give play to the maximum effect of tax enforcement to improve the compliance of tax law and tax collection rate,so as to realize the tax function of tax authorities to protect people s livelihood and promote development.In recent years,with the continuous advancement of administration according to law,the strengthening of internal and external supervision,the improvement and improvement of tax collection and management mode and the quality and efficiency of tax collection and management,tax law enforcement is facing new situations and challenges in the new era.Grassroots tax authorities and their law enforcement personnel are responsible for the collection of specific taxes and fees,and their administrative law enforcement ACTS not only represent individuals,but also represent the executive power,coercive force and public credibility of state organs.Whether their law enforcement quality is excellent and whether the safety of law enforcement is guaranteed is closely related to the overall administration of tax according to law.However,due to imperfect tax law system,unreasonable management system,unmatched law enforcement environment,low quality of law enforcement personnel,grassroots tax law enforcement is facing greater risks.Tax law enforcement risks are affecting the tax authorities and tax cadres to carry out the normal collection and management work,become law enforcement work can not be underestimated hidden dangers and obstacles.Based on the theory of comprehensive risk management and the theory of tax law,the new challenge of tax law enforcement risk management of tax authorities of K city is analyzed by the new challenge of tax department function orientation transformation,tax collection mode transformation,country tax consolidation and informationization era,and analyze the existing situation of the new situation and the tax law risk management of tax law of taxation authority at the grass-roots level,and then research the existing problems of tax law enforcement risk management of tax authorities of grass-root tax at the basis of the basis of law,system platform,management implementation,supervision and restraint and law enforcement of the tax authorities at the grass-root level,And analyzes the reasons for its emergence.Finally,the author puts forward solutions from five aspects,including perfecting tax law enforcement basis,standardization of tax law enforcement measures,strengthen tax law enforcement and supervision of internal control,create a harmonious tax revenue law enforcement environment and advance the law enforcement team construction,to construct the tax authority at the grass-roots level of tax law enforcement risk management system,promote grass-roots tax authorities tax law enforcement risk management work progress.