Research On Risk Management Of Grass Roots Tax Law Enforcement

The risk management of tax law enforcement is an effective means to solve the contradiction between the limited collection and management resources of tax authorities and the unlimited risk of tax law enforcement.At present,tax authorities at all levels pay more and more attention to the risk management of tax law enforcement,and take it as an effective means to improve the quality of collection and management and tax compliance.However,due to the limited collection and management resources,inadequate capacity and imperfect prevention system,there are still some problems in the risk management of tax law enforcement in practice,which affects the efficiency of tax law enforcement of grass-roots tax authorities and the process of tax administration according to law in China.In order to solve this problem,the article takes Y city tax bureau as the research object,takes the risk management theory as the guidance,uses the literature material analysis method,the case analysis method and the comparative analysis method,summarizes the current situation and the existing problems of the grass-roots tax law enforcement risk management,and summarizes the existing problems from the external causes(tax law system).This paper analyzes the internal reasons(the quality of tax enforcers themselves is not suitable for the post requirements,the problems of grass-roots tax law enforcement risk management and the problems of internal control mechanism construction).On this basis,the paper puts forward some suggestions from six aspects: establishing and perfecting tax law system,improving taxpayers' compliance,improving tax environment,scientifically allocating grass-roots tax risk management personnel,strengthening grass-roots tax law enforcement risk management,and strengthening the construction of internal control mechanism,with a view to providing tax enforcement for grass-roots units.The risk management of law provides certain ideas and measures to improve the quality and effectiveness of risk management of grass-roots tax law enforcement.