Research On Reasonsand Countermeasures Of Law Enforcement Risks Intax Inspection

Since the Fourth Plenary Session of the 18 th Central Committee of the CPC,the process of building the rule of law in China has been accelerated and the rule of law in all respects has been continuously advanced.Tax administration by law is the concrete embodiment of the rule of law in the tax field,and also the requirement of modern tax work.Due to the improvement of the legal environment,the deepening of the reform of the collection and management system and the enhancement of taxpayers' consciousness of safeguarding their rights,the power operation and law enforcement behavior of tax authorities will be more and more severely restricted and supervised.As one of the main law enforcement activities of tax authorities,tax inspection law enforcement has become increasingly risky.How to effectively play the function of tax inspection,take effective countermeasures to prevent the occurrence of tax inspection risk is a problem that the new tax inspection department needs to deeply explore after the consolidation of national and local taxes.Based on the reality of tax inspection and law enforcement in B city of Anhui province,this paper firstly expounds the research background and significance of tax inspection and law enforcement risk prevention,and systematically analyzes and summarizes the research status at home and abroad.Secondly,it expounds the concepts of risk,tax inspection and law enforcement risk of tax inspection,and classifies law enforcement risk of tax inspection from different angles.Then,based on the status and cases of tax inspection and law enforcement in B city,this paper explores the problems existing in the risk management of tax inspection and law enforcement in B city,and analyzes the causes of law enforcement risks of grassroots tax inspection from the aspects of lack of effective risk prevention and control mechanism of tax inspection and law enforcement and slow process of tax legalization.Finally,aiming at the causes of tax inspection law enforcement risks,combining with the risk management theory,the paper initially constructs the prevention and control mechanism of tax inspection law enforcement risks,and puts forward the countermeasures of tax inspection law enforcement risk prevention,which is of guiding significance for the continuous improvement of tax inspection management.