Study On The Risk Of Tax Inspection Auditing Law Enforcement In Ji'An City

The reform of the fiscal and taxation system continued to deepen with the convening of the 19 th National Congress of the Communist Party of China,.The State Administration of Taxation clearly puts forward the goal of "basically realizing tax modernization by 2020".However,with the tax system reform of the business tax to value-added tax,the deepening of the reform of the administrative examination and approval system of the "release management service",the major practice of the third phase of the Golden Tax Project,the implementation of the "tax reduction and fee reduction" policy,the tax work highlights the weak collection and management force,the frequent occurrence of law enforcement risks,the lack of information control ability and other problems.Facing the severe test of tax collection and management,how to optimize tax collection and management and establish a scientific,orderly and effective collection and management system is not only an important application of public management theory,but also an important exploration of tax management.One of the important contents of tax collection and management is tax inspection.Tax inspection is conducive to the purification of tax environment and the fight against tax related crimes.In promoting the work of tax inspection,the reform and innovation of the current inspection system is one of the most important contents.The reform of tax inspection system should not only be supported by theory,but also be explored based on practice.On the basis of further deepening the reform of the inspection system,it is of great practical significance to analyze the causes of the risks that lead to a reduction in law enforcement and good evasion measures.Tax inspection plays an important role in preventing tax loss,ensuring the operation of tax collection and management,and maintaining tax order.Because of the uncertainty of the external environment and the imperfection of the internal mechanism,The risks arising from inspection and taxation are increasing,and the reasons for the occurrence of audit risk risks are studied for the meaning of China's audit execution penetration.find out the main risk points,and actively explore and seek scientific risk prevention countermeasures.