On The Risk Of Law Enforcement Inspection And Countermeasures Of Chifeng Tax Bureau

Tax audit is an important support of tax risk management system,is shouldering the statutory duties,to combat the illegal behaviour of tax collection and administration system reform of the tax inspection department after maximum changed the tax inspection,repeated inspection,law enforcement standards are inconsistent,but the external environment and internal mechanism is not perfect,light process heavy as a result,the law enforcement effect level is low,the law enforcement personnel business level does not reach requirement objective reality still exist,such as resulting in tax inspection law enforcement risk is increasingly prominent.This paper takes the inspection bureau of chifeng municipal tax bureau as the research object.USES the relevant theoretical research as the basis,USES the methods of literature collection,empirical investigation,case analysis and so on,analyzes the current law enforcement problems of chifeng municipal tax inspection bureau,and further proposes effective countermeasures.It is found that there are many problems in the subject,object,mechanism and external environment of law enforcement in chifeng tax inspection bureau,such as the poor law enforcement level of the inspectors,wrong law enforcement procedures and imperfect information sharing mechanism.In view of the risks caused by the problems existing in the law enforcement of tax inspection,this paper puts forward the following countermeasures and Suggestions:firstly,improve the environment of tax inspection mechanism,mainly improve the legal level of tax inspection,define the law enforcement authority and strengthen the theoretical research:The second is to optimize the quality and work mode of the audit team,improve the efficiency of clean government and professional skills of law enforcement personnel,citing the "auditing" audit work mode:Third,optimize the external law enforcement environment and create a harmonious and effective atmosphere of tax collection and payment:Fourth,accelerate the process of information inspection,establish a Shared information base,and deepen the application of electronic audit.