Research On The Control Of Tax Enforcement Risk In Area A Of H City

At present,China is faced with a complicated tax environment.It has become an important issue that how to effectively improve the efficiency of tax enforcement and reduce the risk of tax enforcement which needs to be resolved in grass-roots tax authorities under the new situation.With the continuous advancement of the law on taxation,it is inevitable for tax authorities to implement tax enforcement risk control.However,The tax risk management and risk control has not yet formed a complete system,which are still not perfect about the concept and construction of mechanism in our country.so it is necessary to comprehensively sort out the problems existing in current tax risk management.The purpose of researching the risk control of tax enforcement in the taxation department is to improve and standardize the behavior of the grassroots taxation departments and strengthen the rule of law with the internal control theory.This paper selects the taxation department in Area A of H City as the research object.In the process of researching,The author makes full use of the favorable conditions of the first-line work of the grassroots taxation department,to sort out the domestic and international risk control or risk management on taxation law enforcement by the literature analysis method.This paper analyzes and summarizes the current situation and reasons of tax enforcement risk control in Area A of H City,comparing advanced regions' experience of tax enforcement risk control at home and abroad by the comparative analysis method,and constructing a basic path of tax enforcement risk control in Area A of H City.Thesis research includes five parts altogether: The first part gives a comprehensive introduction to the research environment,research value and research methods,including the elaboration of the research content,etc,and sorts out relevant literatures on taxation law enforcement risk control in Domestic and foreign.The second part focuses on the concepts of tax enforcement risk and risk control,and introduces the risk management theory,power restriction theory and information asymmetry theory to provide theoretical support for this research.The third part mainly analyzes the present situation of tax enforcement risks control in Area A of H City,and points out the main methods and deficiencies.The fourth part compares Domestic and foreign various experiences of tax enforcement risk control,and provides ideas for improving tax risk control in Area A of H City.The fifth part mainly proposes the measures and suggestions for the risk control of taxation in Area A of H City from five aspects.