Research On Risk Management Of Tax Enforcement By Gross-roots Tax Authorities

In recent years,the reform of tax enforcement risk of local county(city)tax authorities has been put on the agenda.In the face of the increasingly perfect tax law system,the complex relationship between tax collection and management,redundant law enforcement links and the urgent need of the lack of reasonable and effective risk prevention awareness,the tax enforcement risks of our county(city)tax authorities are increasing day by day,and the number of tax-related cases is also increasing substantially.In the modern market economy system,the county(city)tax authorities as one of the important organizational forms,its own tax enforcement risk prevention is directly related to the direction of the overall economy.For a region or a country,the tax enforcement risk prevention of county(city)tax authorities will directly affect the normal tax work of the region and the country.After the reform and opening up in China,the number of units began to increase gradually and gradually became the leading force of China's economic market.The increasing number of tax paying units played an important supporting role for the development of the overall domestic economy.With the gradual change of the market economic environment,the types of risks faced by county(city)tax authorities in the process of tax enforcement are increasing,and the impact on the overall development of China's economy is also deepening.Therefore,it is of positive significance to study the risk control and management of tax enforcement of county(city)tax authorities,which can not only help the county(city)tax authorities realize the improvement of value,but also ensure the healthy development of tax enforcement of county(city)tax authorities.(tax bureau,for example as the research object,this paper will county(city)tax authorities to tax collection and administration law enforcement risk prevention and the actual combination of literature study,field survey method,case study method to the county(city)tax authorities to study the tax collection and administration law enforcement risk prevention,first of all to the tax law enforcement risk related concept definition,and institute of paper on the basis of the theoretical basis,and thenthrough the county(city)tax authorities to tax collection and administration law enforcement risk management analysis of the status quo and the results found that the county(city)tax authorities of the main problems existing in the tax collection and administration law enforcement work,in the case of the Dali tax bureau,On tax collection and administration law enforcement and the case analysis of the risk,the risk of tax collection and administration law enforcement by the Dali revenue specific forms and characteristics,analyzes the effects on the both sides of the taxpayers and publicans,deep into the cause of the problem of the Dali revenue tax collection and administration law enforcement risk analysis,tax collection and administration law enforcement of the Dali revenue risk prevention path optimization,facing in the process of development around the Dali revenue tax collection and administration law enforcement risk issues in detail,and put forward coping measures,in this way to help the county(city)tax authorities to better cope with the tax collection and administration law enforcement risk,reduce the risk of tax collection and administration law enforcement,At the same time to enhance the county(city)tax authorities tax collection management law enforcement risk awareness.Found in the research process of tax collection and management system is not sound,as a result of risk,risk management mechanism is not sound,tax law enforcement risk level is not high factors and comprehensive ZhiShui mechanism lack risk,the risk of tax collection and administration law enforcement know errors or deficiencies,to solve these problems combining with case analysis,targeted put forward the establishing and perfecting the tax legal system,improve the system of tax collection and administration system construction,construction of the county(city)tax law enforcement risk prevention and control system,strengthen the county(city)tax cadres law enforcement capacity building,improve the external law enforcement environment coordination solution,thus,For county(city)tax authorities tax collection management law enforcement risk prevention Suggestions.