| The Fourth Plenary Session of the 18 th Communist Party of China Central Committee established the basic strategy of ruling the country by law comprehensively and proposed integrative construction of legal state,law-abiding government and society with rule of law at the same time.Thereupon a series of supportive reforms were getting started.The concept of rule of law has become increasingly popular for years.In the field of taxation,the awareness of both taxpayers and tax bureaus has been greatly improved in law-based administration and protection of rights by law.However,that the current tax enforcement is still incompatible with the rule of law leads to the reports of administrative litigation appearing frequently in the newspapers in recent years,tax authority losing the cases and even the figures of tax officials investigated for criminal responsibility constantly refreshed.It increases the risk of law enforcement.In reality,the amount of tax owed has risen sharply due to various reasons,which has put much pressure on the tax authority to implement administrative coercion.On March 21 st,2018,the Central Committee of the Communist Party of China issued the "Plan of Deepening the Reform of Party and Government Institutions",reforming the tax collection and management system of national tax and local tax.Mergering the national and local tax bureaus at the provincial level and under provincial level is an important part of this institutional reform.The tax bureaus established after the merger will be responsible for the collection and management of both tax and non-tax revenue in the areas under their own jurisdictions.Because the national and local tax bureaus respectively managed different taxes and fees in the past and there were big differences on business processes and concepts of law enforcement.The newly established tax bureaus face new challenges of learning knowledge,integrating strength and unifying processes in the process of implementing the tax enforcement,which increases the complexity of tax enforcement.The increases of tax-related litigation and the amount of tax owed make the study about risks of tax enforcement and prevention be practical.The new challenge of institution merger makes this research have historical significance.This thesis consists of seven parts.The first part is introduction which introduces the background,research significance,literature review,research methods and the main innovations.The second part clarifies the relevant concepts,expounds the connotations of tax enforcement,risks of tax enforcement and risk classifications,and briefly describes the consequences of improper tax enforcement.The third part briefly introduces the basic situation of the former Nanchuan Bureau of State Taxation,the work of tax enforcement in the past three years and the distributions and results of questionnaires,and also discusses the necessity of perfecting and innovating tax enforcement.The fourth part describes risk classifications.The risks are classified according to law enforcement basis,law enforcement willingness,law enforcement ability,external coordination and management methods.The fifth part is the cause analysis.Based on the research results of the predecessors and the actual work,it tries to deeply analyze the specific reasons for the above risks.The sixth part is about countermeasures.In view of the fact that the former national and local tax bureaus in Nanchuan district were officially merged in July 2018,this thesis is based on the new institution and new responsibilities.Combining the working experience,it proposes five countermeasures from the perspective of the new tax bureau after merger.Finally,conclusions and prospects.The research conclusions of this thesis will provide suggestions for improving the legal system of tax enforcement and also supply the newly established tax bureaus with opinions and practical guidances on cultivating law enforcement willingness,enhancing law enforcement capabilities,strengthening external coordination and improving management methods. |
