Study On Reasons And Countermeasures Of Law Enforcement Risks In Tax Inspection In T City

Tax inspection is the last link of tax collection and management,which undertakes the important responsibility of promoting taxpayers to pay tax according to law,plugging tax loopholes,avoiding the loss of state tax revenue,and cracking down on illegal activities such as tax evasion and anti-tax evasion.With the deepening of economic globalization and the rapid progress of computer information technology,the economic activities carried out by taxpayers are becoming more and more complicated.With the continuous updating of technology,the illegal means of tax payment are becoming more and more intelligent,diversified and hidden,which makes the task of tax inspection become arduous.At the same time,some tax inspection cadres lack of law enforcement experience,the number of tax policies and regulations is huge,the update speed is fast,in the process of understanding the policy will be biased and other issues,which will inevitably lead to tax inspection law enforcement risk.This paper expounds the tax inspection work,including the analysis of the concept and characteristics of the tax inspection law enforcement risk,through the detailed exposition of the T tax inspection bureau's law enforcement risk,and combined with a number of practical cases to analyze and summarize the reasons for the tax inspection law enforcement risk,mainly: the legal system,the main body of law enforcement inspection,Law enforcement object,law enforcement link,external environment,and tax collection and management system reform.Because of these factors,in the specific law enforcement practice will directly cause work fault or fault,resulting in the corresponding tax audit law enforcement risk.Later,drawing on the experience of foreign developed countries in tax inspection risk prevention,this paper puts forward some countermeasures and solutions to the causes of tax inspection law enforcement risks,including: improving tax laws,preventing tax inspection law enforcement mechanism risks;improving the quality of tax inspectors,preventing tax inspection subject risks;Strengthen taxpayer's tax compliance,guard against the risk of the object of law enforcement;Strengthen the management of tax inspection,optimize the process design,guard against the risk of law enforcement;Strengthen the ability of tax inspection,guard against the external environment risk;Improve the Tax Judicial system,minimize the risk of law enforcement.