The Studyon Law-enforcement Risk Managementof Tax Inspection

In 2017,based on “risk management” concept,the State Administration of Taxation issued the “Basic System for Internal Control of the Tax System(Trial)” and nine special systems for internal control,such as the “Internal Control System for Tax Inspection Risk(Trial)”.The new systems systematically summarize existing tax work risks,risk response strategies,and control activities.However,as the implementation of the systems is still in the trial stage,in the aspect of the law-enforcement risks of tax inspection,the risks indicated by the “Internal Control System for Tax Inspection Risk(Trial)” are not very perfect,some of those need further interpretation.Through four controversial issues of the RC tax case,including is it a legal procedure for tax-enforcement that proactively informing taxpayers the right to apply for withdrawal? Shall the approved turnover be determined by price or the tax basis? How to identify the standard that are substantially below market prices and have no justification? How to treat the illegal behavior of deferred tax payment? we found some risks exposed by those issues,for instance,operational risk of improper law-enforcement procedures,information risk of information communication fail,legal risk of applying abstract law articles,system risks related to administrative subjects,etc,which have not yet been enumerated by “Internal Control System for Tax Inspection Risk(Trial)” in the form of enumeration,so we can define as risks based on uncertainty of risk.At the same time,drawing on the theory of COSO “Enterprise Risk Management——Integrated Framework”,we analyze the causes of these risks and raise risk response measures from those aspects,aiming at achieving two goals,one thing is improving the existing basic system and professional system of tax internal control by getting feedback of the tax risk in practice,another thing is guiding practice from practical cases to resolve controversial issues and promoting the standardization of law-enforcement and protecting the rights of taxpayers.