Research On The Prevention Of Tax Law Enforcement Risks In Grassroots Tax Authorities

The fourth plenary session of the 18 th central committee set a timetable,a letter of appointment and a road map for comprehensively advancing the rule of law.Comprehensively advancing the rule of law in tax administration is a concentrated reflection of the basic strategy of rule of law in the field of taxation.Our budget income about ninety percent comes from the tax,and tax involved in every level and every corner of society,with the development of social economy to flourish,the tax will become a collective,every individual is unable to avoid.In recent years,the construction of the rule of law in the tax field has been advancing steadily,the legal system has been effectively established,the tax law enforcement has been standardized,the management effectiveness has been continuously highlighted,and the reform of the tax collection and management system and the tax system have been deepened.However,there is still a lack of authority of the tax law,law enforcement standardization degree is not high,tax law,it is necessary to improve the problems such as the environment these problems reflected in the tax work practice,has brought a ray of tax law enforcement many trouble and confusion.Growing with the taxpayers' legal consciousness,the consciousness and the social from all walks of life are increasingly demanding to the tax law,tax authorities at the grass-roots level and the staff in the face of more and more law enforcement risk,once the risk prevention does not reach the designated position,will greatly affect the tax authority of the law enforcement authority and social image.Therefore,to strengthen the risk management of tax collection administration,strengthen the law enforcement to establish internal control mechanism,reasonable evaluation and predict potential risks of enforcement,and take effective measures to put an end to the happening of the risk,thus promotes our country tax revenue law enforcement work stable harmony has very important practical significance and theoretical value.This article will make risk management theory,and the theory of public power restriction theory as the foundation,at the same time contact their own tax work reality,the present our country the grass-roots tax department of law enforcement risk present situation,causes,and draw lessons from the advanced experience of the tax law enforcement risk prevention and control at home and abroad,put forward our country grass-roots tax department of tax law enforcement risk prevention and controlcountermeasures.First analyzed the research background of the tax law enforcement risk prevention and control,this paper expounds the research purpose and significance of tax law enforcement risk prevention,on the basis of the analysis of the current situation of tax law enforcement risk research at home and abroad,summarizes its disadvantages,and put forward in this paper,the research direction and focus.Secondly,the basic characteristics of tax law enforcement in grassroots tax authorities are analyzed.Secondly,this paper analyzes the current situation and problems of law enforcement risk prevention and control in grassroots tax system,and selects F local taxation bureau as an example to carry out case study.Finally,the paper puts forward some Suggestions on the construction of law enforcement risk prevention and control system of grassroots tax authorities.