Research On Tax Law Enforcement Risk Prevention

The report of the 19th National Congress of the CPC pointed out:Governing the country in full accordance with the law is an essential requirement and an important guarantee for socialism with Chinese characteristics.In 2016,the total tax revenue in our country exceeded 11 trillion yuan.Taxation according to law,as a manifestation of the rule of law in our country’s tax revenue,has received widespread attention from the Party,government and society.With the expansion of the tax revenue scale and the increase of the number of taxpayers in China,taxpayers have become more and more tax legal concepts.As the makers and executors of the tax system of the state,tax authorities and tax cadres must continuously raise their awareness of risk prevention and actively adopt Effective measures to improve the tax laws and operational procedures,constantly strengthen the internal control of internal and external oversight and risk,improve our legal administration by establishing a systematic and scientific risk prevention mechanism,handle the relationship between the two sides and minimize the risk of tax law enforcement.Improving tax law enforcement risk prevention is an inevitable requirement for the process of legalization of taxation.It is an inherent demand of the tax authorities to exercise their powers and authority.It is an important way to ease the relationship between taxation authorities and establish the image of the tax authorities,which is of great research significance.This article is divided into the following six parts:The first part is the introduction,which mainly introduces the background and significance of the topic selection,research status at home and abroad,research ideas and methods,innovations and deficiencies.The second part is about tax law enforcement risk prevention overview,Mainly introduces the concept and classification of tax law enforcement risk,the concept and role of tax law enforcement risk prevention and the relevant theories applied to the prevention of tax law enforcement risk;the third part D City Local Taxation Bureau tax law enforcement risk point and prevention status quo,from D City Local Taxation Bureau This paper introduces the tax law enforcement,tax inspection and tax legal system,and analyzes the reasons for the law enforcement risk.It also briefly introduces the risk management,risk management,Construction,internal control,law enforcement inspector,law enforcement responsibility system and other preventive measures;fourth part is the shortcomings of tax law enforcement risk prevention measures and the reasons for the analysis to D City Local Taxation Bureau of the risk prevention measures as an example analysis of the current tax law enforcement Risk prevention measures exist shortcomings,in-depth analysis of these deficiencies In order to improve the tax legal system,we should promote the reform of collection and management system,strengthen the construction of law enforcement team,establish the internal control mechanism and innovate the law enforcement inspector,Optimize the law enforcement responsibility system,improve the level of information and create a good environment for law enforcement put forward eight optimization suggestions;The sixth part is the conclusion,the overall summary of this article.The innovation of this paper is mainly in the following two aspects:First,under the background of the new stage of economic and social development,the author uses the theory of tax risk management to carry out empirical analysis,and at the same time,combining with the idea of tax administration according to law,the place carries on the analysis,and proposes the feasibility improvement suggestion.Second,pay attention to the combination of theory and practice,draw lessons from the actual work of internal control,law enforcement inspector and law enforcement responsibility system,through the exploration of new ways of working methods,effectively reduce the potential threat of tax law enforcement,and effectively enhance the tax authorities Tax risk handling capacity,to promote the legalization of tax revenue and tax law has a positive role in promoting.