Research On The Risk Prevention Of Tax Law Enforcement Of Guangzhou Tax Sevice From The Perspective Of Holistic Governance Theory

Tax is the most important form and source of revenue in the public finance of China.In recent years,the economic situation is constantly changing and the tax enforcement risks are rising.On one hand,with the continuous deepening of the reform of tax collection and administration system,such as value-added tax and tax reduction policies,etc.,the requirement of taxation bureau and personnel need to be more and more standardized and refinement,collection service innovation needs to be optimized,and the attention from all walks of life to tax work has been further improved;On the other hand,with the improvement of citizens' awareness of safeguarding their rights and the advancement of social legalization,great changes have taken place in the law enforcement of tax authorities and its enforcement personnel,and tax law enforcement meets new pressures,difficulties and challenges.How to effectively prevent or reduce the risk of tax-law enforcement has gradually attracted the attention of tax authorities,and it has become an important subject for scholars.Effectively avoiding the risk of tax-law enforcement is not only conducive to protecting tax-law enforcement cadres and improving the image of tax authorities,but also to protect social public interests.This paper will carry out research from the following aspects based on Holistic Governance Theory,my actual work experience in the tax authorities and the actual situation of tax enforcement risks faced by Guangzhou Tax Sevice.Firstly,I will study the concepts,theories and cases related to the prevention of tax law enforcement risks through reading the literature,so as to have a deep understanding of the connotation of tax law enforcement risks,the reasons and the relevant mechanisms.Secondly,I will research on holistic governance theory.It mainly includes the social background,main contents and basic characteristics generated by the holistic governance theory,as well as the reference significance of the holistic governance theory for the prevention and control of tax enforcement.Thirdly,the paper analyzes the current situation,existing problems and causes of the taxation risks based on the actual situation of taxation work in Guangzhou and the artificial interview from the perspective of holistic governance theory.Fourthly,according to the above research contents,From the perspective of tax law enforcement departments and personnel,tax law enforcement objects and other related units,this paper puts forward effective measures to prevent tax law enforcement risks,providing useful references for tax authorities' tax law enforcement and risk prevention,tax law enforcement objects and other relevant units' tax law enforcement risks prevention.