Research On Tax Law Enforcement Risk Management Of Grassroots Taxation Bureau

As there are great changes in tax field in China,the tax law enforcement is faced with great challenges.In addition,with the rapid development of social economy and the awakening of citizens on awareness of law and rights protection,as executors of tax reform and various policies,basic tax bureaus are bearing the majority of the risks of tax law enforcement.Nowadays,the researches on the risks of tax law enforcement are still on an exploration stage.This paper is to sum up the forms of risks from tax law enforcement in local tax bureaus from the prospective of basic tax bureaus,analyze the reasons for generating tax law enforcement risks in detail,and put forward suggestions to reduce the tax law enforcement risks in basic tax bureaus based on my own perception of work,in order to make a modest contribution to the risk management on tax law enforcement in basic tax bureaus.This paper combines acknowledge from public administration,economics,political science,law and other subject disciplines and extends the purpose,contents and core of the research to the risks of tax law enforcement from the prospective of risk management,public power constraints,tax compliance,which conducts a complete,systematic and scientific research on tax law enforcement.In order to make a scientifically rigorous research on this agenda,the paper combines basic theories with cases analysis aimed at applying the theories into practice and guiding the practice and combines the related data from the basic law bureau that the writer is working in with the theories for supplement and evidence on the topic.A complete research on this issue is carried out with literature research,case analysis and other research methods.There are five parts in the whole paper: the first part is an introduction in which the research background and significance are explained,the research status from home and abroad is introduced with order of time,and the research method and innovation are introduced.The second part explains the related definition and theories on the risk management of tax law enforcement,introduces the definition and connotation of the risk management of tax law enforcement basic on the generation and connotation of risk management,briefly describes the characteristics of tax law enforcement and explains the risk management theory,public power restriction theory and tax compliance theory,which lays a strong theoretical basis on the afterward researches.The third part is mainly represented by the Taxation Bureau of Y District,and analyzes the current situation of risk management of tax enforcement in China's grassroots tax bureaus..Thefourth part analyzes the causes of tax law enforcement risks in basic tax bureaus in detail from two aspects of internal management and external environment.The fifth part is established in the causes of the risks of tax law enforcement to offer correspondent suggestion on improvement risk management of tax law enforcement.The sixth part is a conclusion of the theories in the whole thesis.Through analysis on the risk management research on tax law enforcement in basic tax affairs bureaus,a conclusion is worked out: Firstly,tax law enforcement risks cannot be controlled and risks prevention through scientific means can effectively reduce the probability of risk.Secondly,it is essential to accelerate the establishment of the tax legal system,and it is an important measure to improve the risk management function of tax law enforcement in basic tax bureaus,so it is imperative to strengthen the law enforcement subjects.All above can improve the risk response ability of tax law enforcement for basic tax bureaus effectively.