Research On Risk Prevention Of Tax Enforcement By Taxation Bureau Of J Province Y City

In recent years,the government had been paying great attention to the construction of the legal system,and taxpayers had been a growing domestic recognition of the benefits of their rights,which made their behaviors of rights protection had been becoming more and more active than the past.Under this background,the grassroots tax bureau,which have to face more risks and more complicated at work.In response to this situation,how to adapt to the grassroots tax law enforcement environment that has undergone profound changes and to prevent the risk of grassroots taxation law enforcement has become a realistic problem that the grassroots taxation system must solve as soon as possible in law enforcement work.This paper starts with the current situation of taxation law enforcement risk in the tax department of Y City of J Province,relying on risk management theory,performance management theory and power rent-seeking theory,through the research methods of literature research,data analysis and field investigation,and targeting the local tax system.Research on risk prevention issues in tax enforcement.Judging from the results of the research,the tax department of Y City of J Province has taken certain risk prevention measures in the process of tax law enforcement,and established the matter management of the traditional administrative department through the internal functions of supervision,personnel,and internal audit.The system has achieved timely response to the tax enforcement risks that have already occurred,and has achieved certain results,but still has management in the division of law enforcement powers,law enforcement discretion,law enforcement data,law enforcement procedures and law enforcement personnel behavior.Not in place.In this regard,from the perspective of solving practical problems,it is recommended to improve the risk of local tax enforcement by classifying the management of risk matters,expanding the coverage of supervision links,improving the quality of tax law enforcement personnel,clarifying internal and external supervision duties,and constructing risk assessment teams.Preventive ability.