Research On Risk Management Of Tax Administrativelaw Enforcement Of HuiZhou Taxation Department

Tax is not only the main sourceof government revenue,but also an important way to control the economy.Administrative law enforcement inevitably involves law enforcement Risk,such risk appears in administrative law enforcement of taxation may lead to the loss of state tax revenue and the loss of taxpayers' rights and interests,which is not conducive to the realization of tax functions.Therefore,in order to reduce the adverse impact of tax law enforcement risk,ensure the storage of state tax revenue and improve tax compliance of taxpayers,tax department,especially the grass-roots tax department which is at the front line of administrative law enforcement,must adopt effective means to manage the risk of tax administrative law enforcement.From the perspective of grass-roots tax administrative law enforcement agencies,this paper takes the risk management of tax administrative law enforcement of Huizhou Taxation Department as the object of research.On the basis of explaining the related concepts and theories of risk management of tax administrative law enforcement,combining with the background of institutional reform and personal income tax system reform,using the methods of questionnaire,interview and data collection,this paper firstly summarizes the measures taken by Huizhou Taxation Department in carrying out risk management of tax administrative law enforcement and the preliminary results achieved.Then it analyses the risks existing in the tax administrative law enforcement of the bureau,and explores the causes of the risks through external and internal factors.Finally,in view of the risk factors,and by drawing on the good experience of Shenzhen,Guangzhou and Foshan,this paper puts forward some suggestions for HuiZhou Taxation Depatment to strengthen the risk management of tax administrative law enforcement,whinc includes to enhance the awareness of tax risks,to strengthen the management level of tax by using information technology,to enhance risk response ability in many aspects and to improve the supervision and evaluation mechanism.The research and analysis of this paper is based on Huizhou Tax Department,which is a grass-roots tax administrative law enforcement organ.It also has reference significance for other grass-roots tax authorities.