Study On The Risk Of Tax Law Enforcement Of L County Taxation Bureau And Its Countermeasures

With the growth of the global economy and the continuous deepening of China's economic structural reforms,traditional tax collection and management methods have become difficult to cope with socio-economic changes.The multi-dimensional tax demand puts forward higher requirements for tax law enforcement and brings more aspects.Hidden dangers.The concept of tax risk management has been widely accepted internationally,but domestic research and practice on risk management is still in its infancy.The State Administration of Taxation first clarified the position of tax risk management in tax collection in 2012,marking Entering the field of tax collection and management in China with tax risk management has become the direction and goal of China's tax collection and management reform,and gradually integrated into the practice of tax compliance.For most grassroots tax authorities,the response to tax law enforcement risks is relatively single,with uneven staffing,lack of information technology,and many reasons leading to poor risk prevention effects and poor collection and management quality.The article starts with the theoretical analysis of tax risk management,defines the meaning of risks and tax law enforcement risks based on the tax collection and management status of the tax system in L County,and introduces the current risk management business processes by drawing on the advanced experience of tax systems in some developed cities.List the risks of tax law enforcement,conduct preliminary analysis of the causes,propose corresponding countermeasures,and make suggestions for strengthening tax risk management at the grassroots tax authorities in order to reduce law enforcement risks,improve the quality of tax collection and management,and achieve taxpayer compliance with tax laws.