Research On Risk Prevention And Control Of Tax Enforcement By Grass-roots Tax Authorities

Risk prevention and control of tax law enforcement is an important way to standardize the law enforcement process of tax authorities,protect the law enforcement safety of tax officials,and safeguard the legitimate rights and interests of taxpayers.County(district)tax authorities,as the most basic level of tax collection and administration and the end of tax law enforcement,play a decisive role,and the risk problems of tax enforcement are very representative.What causes the risk of tax law enforcement at the grass-roots level? How to effectively prevent and control the risks of tax law enforcement at the grassroots level? This paper starts from these two problems.Tax law enforcement risk at the grass-roots level in order to further analysis and control problems,based on G county tax bureau as the research object,combined with the theory and the theory of tax compliance,risk management is designed to research perspectives of tax law enforcement workers at the grass-roots level,through the literature research,interview method and observation method,case analysis,tax authorities at the base of tax law enforcement risk prevention and control and management to study it.In order to optimize the procedure of tax law enforcement and prevent and control the risk of tax law enforcement,this paper tries to provide countermeasures and Suggestions for the tax law enforcement work of grassroots tax authorities.This paper studied the current situation of the risk prevention and control work of tax enforcement in G county tax bureau,combined with the actual work,proposed a research framework based on the improvement of theoretical guidance and process control,strengthening the ability of informationized tax management and tax enforcement,and improving the ability of the main body of tax enforcement,and determined the research structure of the current situation,problems,causes and countermeasures.The main conclusions of this paper include: first,the current problems encountered by the tax bureau of G county in the prevention and control of tax law enforcement risks are that the tax law system needs to be improved,the law enforcement system is not sound enough,the construction of tax informatization cannot catch up with therequirements of the era of big data,the comprehensive quality of law enforcement personnel is not up to the standard,and the tax collection and management force is insufficient.Second,the reasons for the formation of the risk prevention and control problems of tax enforcement in G county tax bureau are studied from the internal and external perspectives.The internal reasons include the non-standard tax system,imperfect tax process control,the information construction of tax collection and administration,and the construction of tax collection and administration team.External reasons include low tax compliance degree of taxpayers,excessive intervention of local governments in tax work,ineffective coordination among administrative organs,and absence of social supervision.Third,the measures taken by G county tax bureau to prevent and control the risks of tax law enforcement include strengthening the tax system foundation and improving the guidance of tax theories.Optimize resource allocation and strengthen process control;Actively build an information-based big data management and tax platform;Internal and external governance,support tax agencies,strengthen tax compliance of taxpayers;Improve the comprehensive quality of tax workers at the grass-roots level;We will strengthen internal and external oversight over tax enforcement risks.