Research On Tax Law Enforcement Risk And Countermeasures Of Grassroots Revenue Bureau Of Chifeng

The research and application of risk management in China is later than that in western developed countries,At first,it was mainly applied in large-scale central enterprises and Sino-foreign joint ventures.For the first time,the concept of risk management was put forward by the official caliber of the tax system in the Outline of Chinese Tax Collection and Management Strategic Plan 2002-2006.Since the issuance of the outline in 2002,the risk of tax law enforcement has been gradually concerned and studied by tax workers and theorists.As for the risk of tax law enforcement,it can be said that there are not only a hundred schools of thought contending in the theoretical field,but also personal experience in the work practice.Based on the achievements of tax reform in China in recent years,this paper studies the risk response and management of grassroots tax law enforcement under the new situation,combined the academic achievements of risk management with tax law enforcement,and provides some feasible Suggestions for the practical tax authorities to prevent tax law enforcement.In the course of the study,through the methods of literature research,comparative analysis,inductive research and other methods,combined with the hot topics such as the construction of the rule of law,the reform of administrative examination and approval,the "Internet+" and the theoretical developments in related fields,based on the successful experience accumulated by western developed countries in tax law enforcement risk,and the legal system,the external environment,tax personnel and tax management system are also discussed,put forward some operational suggestions and countermeasures to achieve a certain degree of innovative results.