Resecrch On Risk Control Of Tax Inspection Department Of J City

Tax inspection departments shoulder the statutory responsibility of cracking down on illegal tax activities.Since the launch of the new tax administration system,the state administration of taxation has established a series of systems and norms,which have made detailed requirements on the law enforcement process of tax inspection and internal comprehensive management,thus improving the quality and efficiency of tax inspection to a certain extent.After the institutional reform of State and Local Tax Administrations,the tax bureau of J comprehensively implemented the first-level inspection mode,and great changes have taken place in the establishment and responsibilities of the tax inspection departments.At the same time,with the continuous progress of tax modernization,the new economic pattern is more complex than any previous period,making the risk situation faced by tax inspection departments and personnel more and more severe,making risk prevention and control become the top priority of tax inspection departments.Only by fully grasping the current favorable opportunity,earnestly analyzing the deficiencies and problems in the current work,and taking effective risk control measures,can the tax inspection department play a better role in the new era.Guided by modern risk management theory,this paper firstly introduces the concept,procedure and method of tax audit risk control.Secondly,taking the tax inspection department of J city as the research object,this paper analyzes the current situation and existing problems of its risk control,and analyzes the causes of the problems from the aspects of legal environment,law enforcement links,institution personnel,information system,supervision and assessment and law enforcement objects.Finally,combined with the research results and advanced experience at home and abroad,some specific measures to improve the risk control of tax inspection departments are put forward,which can effectively promote the efficient operation of tax inspection departments and have certain reference significance and value.