Study On Law Enforcement Risk Prevention In Tax Authorities At The Ulanqab Grass-roots Level

Since the reform and opening up,with the rapid development of domestic and foreign economy,new industries and new forms of business constantly emerge,the pace of tax system and tax collection and management reform is constantly accelerated,objectively brings the form,means and characteristics of tax law breaking changes constantly,the importance of tax law enforcement also highlights.Among them,grassroots tax authorities,as the first line to face taxpayers for a long time,are the direct executors of tax laws.In February 2015,in order to better implement the principle of statutory taxation,the state administration of taxation issued the guidance on comprehensively promoting the administration of taxation in accordance with the law,which put forward important requirements for the reform of tax collection and management system,and put the risk of tax law enforcement and risk prevention by grassroots tax authorities on the agenda.Tax authorities at all levels and all sectors of society pay much more attention to the law enforcement activities of grassroots tax authorities.For this reason,how to effectively prevent and avoid the law enforcement risks of grassroots tax authorities,so as to improve the quality and effect of tax collection and management,has become a problem that we pay close attention to and study.In recent years,the grassroots tax authorities in ulanqab have carried out reform under the background of tax administration by law and achieved remarkable results.However,the risk prevention of tax enforcement by grassroots tax authorities is still serious and urgently needs to be solved.Taking this as the breakthrough point,this paper studies the following aspects in order to propose effective countermeasures to prevent the tax law enforcement risks of the grassroots tax authorities in ulanqab:(1)this article take the literature research,comparative analysis and empirical analysis,the risk management theory,taxation of game theory and information asymmetry theory research results and own the tax work practice,while absorbing advanced experience both at home and abroad,various perspectives from different angles and grass-roots tax authorities at the present stage in China carries on the analysis of the tax law enforcement risk of induction.On this basis,combining with the combination of national land tax,the deepening of reform of collection and management system,the law enforcement risks of grassroots tax authorities under the new situation of "delegation-supervision-service",this paper puts forward effective measures and Suggestions to avoid risks.(2)after multiple studies,this paper believes that the tax law system is not sound,some of the law enforcement personnel quality is not high,law enforcement risk prevention system is not reasonable,law enforcement environment is not supporting the cause of tax enforcement risk of grassroots tax authorities.Then it concludes that the main factors that lead to the risk of tax law enforcement by the grassroots tax authorities in ulanqab are the lack of initiative in risk prevention,the poor effectiveness and the complexity of the law enforcement environment,which make the risk prevention more difficult.(3)the final conclusion of this paper is:we should strengthen the construction of the subject of law enforcement,improve the risk prevention mechanism of tax law enforcement,build a good environment for tax law enforcement and establish a sound risk prevention and security system of tax law enforcement to prevent the risk of tax law enforcement of ulanqab grassroots tax authorities.(4)the innovation of this paper lies in the selection of grassroots tax authorities as the specific research object.Starting from the initiative,effectiveness and external environment of law enforcement risk prevention,this paper focuses on how grassroots tax authorities carry out risk prevention of tax enforcement in the daily collection and management activities.The learning theory and the latest practice of tax collection and administration and grass-roots tax law enforcement in the pressing needs of the tax law enforcement risk prevention of the combination of research,and puts forward the corresponding solutions,our article has certain forward-looking,make it more practical,in order to be able to grassroots taxation organ law enforcement personnel to provide some valuable reference,to improve the law enforcement level,which can effectively prevent the actual may be produced in the process of law enforcement of tax law enforcement risk,prompt tax compliance to realize gradually to increase,effectively reduce tax costs,tax loss phenomenon is effectively controlled,Thus promoting the establishment of the risk prevention system of tax enforcement by the grassroots tax authorities in ulanqab.