Research Of Risk Management Of Tax Inspection Law Enforcement Based On Four Links Section

With the development of China's taxation,tax audit work is more and more important.In the context of administration according to law,the supervision of the law of tax administration is becoming more and more strict,and the risk of law enforcement of tax audit is becoming more and more prominent.Therefore,the tax authorities and their law enforcement officers need to develop risk awareness and risk identification ability to accurately determine the risk point and take effective measures to guard against the risk of law enforcement.This is for the tax audit authorities and tax officers,it is necessary.On the basis of systematically expounding the basic theory of risk management of tax audit law enforcement,this paper briefly introduces the relationship between tax audit and tax collection and management,the effectiveness of tax audit law enforcement risk management,analyzes the problems existing in the risk management of tax audit law enforcement,and analyzes the audit "The election,inspection,trial,implementation," the four links(hereinafter referred to as "four links")risk points,and for the audit of law enforcement risk management problems put forward preventive measures.This article also through a tax authorities lost the case,a visual analysis of the risk of tax audit law enforcement.This paper is divided into six chapters.The first chapter is the introduction part,its contents mainly include the research background and the significance,the literature review,the research content and the research method.The second chapter is the theoretical part.Firstly,it expounds the relevant theories of risk management of tax audit law enforcement,explores the relationship between tax audit and tax collection and management,and then expounds the "four links" as the main body and core of tax audit work.The third chapter is the present situation,the effect and the question of the risk management of tax law enforcement.This chapter first describes the current situation of tax audit and its law enforcement risk management,summarizes the effectiveness of tax audit law enforcement risk management,and then analyzes the content and causes of the "four links" of the audit core.Finally,the audit work in the four links outside the risk point also made a brief analysis.The fourth chapter is a case analysis of the tax authorities.This article has chosen a representative case,the case in the illegal facts,laws and regulations applicable,law enforcement procedures and many other aspects of the existence of flaws,and ultimately ended with the failure of the tax authorities.This chapter introduces the case on the basis of the situation,focusing on the reasons for the tax authorities lost a brief analysis.Chapter 5 is to prevent the risk of tax audit law enforcement recommendations.This chapter is mainly for the audit of the four aspects of the risk point,put forward the corresponding preventive measures and should pay attention to matters.In addition,from the rationalization of tax collection and management system,the rational allocation of institutional personnel,to strengthen the application of information technology to strengthen the construction of clean government and other aspects of risk prevention measures.Chapter 6 is the conclusion and prospect.This article focuses on the audit work,the four links of the common risk points were analyzed in the paper writing a number of consultation tax experts or experts,and the actual combination of relatively close,with a strong reality.