Research On Risk Prevention Of Tax Inspection And Law Enforcement

Tax inspection is the last part of tax governance,the key part of the most powerful deterrent to enterprises in tax legal ACTS,and the final barrier to ensure tax security.At present,with the deepening of the administration according to law in China,taxpayers' legal awareness is increasing day by day,and the requirements for inspection and law enforcement are more stringent than before.However,some inspectors do not have enough understanding of law enforcement risks,which will not only damage the legitimate rights and interests of taxpayers,but also reduce the authority of tax inspection and law enforcement.National tax security cannot be effectively guaranteed,and the overall risks in the process of law enforcement inspection will be greatly increased.Taking the tax inspection of X City as an example,this paper points out the different meanings of the risks of inspection and law enforcement in the process,reviews the studies on the risks of inspection and law enforcement in different fields and schools,and proposes effective Suggestions for the prevention of the risks of inspection and law enforcement in X City through the three factors and perspectives of the risks of inspection and law enforcement.The research of this paper is of key value in curbing tax-related illegal behaviors,ensuring the harmonious relationship between tax collectors and recipients and maintaining national tax revenue.This paper firstly introduces the research background and significance of this paper,analyzes the current situation of the research on the risk prevention of inspection law enforcement at home and abroad,and expounds the relevant concepts and basic theoretical basis.Secondly,taking the tax inspection of X City as an example,I started the actual audit records in the last five years and found out the risks of inspection and law enforcement by contacting the actual situation in inspection and law enforcement,data support,personnel,financial security and other aspects.Then,reveal the causes of multiple risk in the process of inspection of law enforcement,combined with Beijing,shenzhen and jiangsu provinces,cities and advanced experience in the field of law enforcement and risk prevention,to the inspection of law enforcement mechanism construction,talent cultivation and system in-depth research and discussion,put forward the effective measures to guard against auditing risk incurred in the process of law enforcement.Finally,the paper aimed at how to fully,reduce the risk of X city tax inspection law enforcement,gives the related prevention advice,help to strengthen auditing law enforcement ability,improve the inspection of law enforcement authority,and promote the audit law enforcement model standardization,enlarging the inspectors awareness of risk prevention,and to promote the whole of X city tax inspection work plays an irreplaceable role.