Study On The Causes And Countermeasures Of Tax Law Enforcement Risk

In recent years,the social and economic situation has become increasingly complex and changeable,and tax avoidance methods for taxpayers have become more and more complicated and secretive,while the management methods of tax departments are relatively backward.Law enforcement personnel have low awareness of risks and integrity,and their law enforcement ability and level.In the process of law enforcement,various risks often arise different levels of punishment.In addition,the tax law enforcement environment has presented some new challenges to tax law enforcement risks.For example,tax decentralization reform has gone further.While optimizing services and reducing the burden on taxpayers,it has caused tax personnel to increase the risk of subsequent management.The process of social rule of law has been further advanced.Taxpayers awareness of the rule of law and their awareness of rights protection have been improved greatly.Tax departments are prone to administrative reconsideration or administrative litigation.In the Internet era,the improper behavior of tax enforcement is fermented and the image of tax authorities is damaged easily.It can be seen that the tax law enforcement risk increases obviously,so it is urgent to prevent tax law enforcement risk effectively.Taking the tax enforcement practice of jingle county as an example,this paper studies the causes of tax enforcement risk and puts forward corresponding countermeasures.Firstly,it summarizes the risk of tax enforcement and its management,clarifies its conceptual connotation,characteristics,types,principles,etc.,introduces risk management theory,internal control theory,information asymmetry theory,and provides conceptual and theoretical support for the subsequent research of the paper;Secondly,the paper analyzes the new situation of tax enforcement of Jingle County and analyzes the common risks of tax enforcement.Thirdly,it analyzes the causes of tax enforcement risk from many aspects,such as legal policy factors,tax administration factors,supervision and control factors,law enforcement factors,and external environmental factors.Fourth,on the basis of analyzing the situation,the specific risks and the causes of the risks facing tax enforcement,systematically and comprehensively put forward countermeasures to prevent tax enforcement risks.Specifically,we will improve the tax legal system,optimize the tax administration model,strengthen supervision over tax enforcement,strengthen the construction of the rule of law team,and optimize the external law enforcement environment.