Research On Risk Management About Tax Law Enforcement Of Local Tax System

With the development of our national economy and the progress of the continuous advance of tax reform,the taxpayer's awareness of rights gets promoted greatly.Higher requirements have been put forward to the law enforcement work.The increasing number of administrative review and litigation has greatly influenced the law enforcement authorities and social image of the tax authorities.How to construct the effective enforcement of tax risk management system and improve the level of tax enforcement in an all-round way has becomed an important issue facing the tax departments.Therefore,it is of great significance to study risk management about tax law enforcement,through which to improve the level of tax enforcement and create a harmonious relationship between tax department and the taxpayer.In this paper,on the basis of literature review and field method,using the theory of risk management,performance management and the new public management,following the thought of raising questions,analyzing problems and solving problems,taking the Quanzhou Local Taxation as a case to explore how to strengthen the risk management of tax law enforcement.Through the study of relevant literature at home and abroad,and learning from successful risk management examples of domestic,this paper analyzes the current situation of risk management about tax law enforcement of Quanzhou Local Taxation,analyzes its existing problems and causes.Finally,this paper puts forward four aspects: improve the inner post responsibility system,improve the external constraints,perfect the mechanism of risk management,and strengthen the personnel quality of the tax collection team,establish a system for preventing and controlling of the whole process,and strengthen the law enforcement risk management.