Under The New Collection And Administration System Research On Law Enforcement Risk Prevention Of Tax Inspection

Under the background of the reform of State Administration Taxation and Local Taxation Bureau,the new tax law enforcement audit system changed the previous audit independence is not strong,long repeat inspection serious,tax audit effect is not ideal,the problems such as nonstandard law enforcement standard not unified,to give full play to the tax inspection,create a fair and orderly to combat the illegal behaviour of shock tax tax environment took a key step.However,there are still various risks of tax inspection and law enforcement under the new tax collection and management mode,which are caused by low effectiveness of law enforcement basis,poor professional level of law enforcement personnel,complex external environment of tax inspection and low tax compliance of taxpayers.Therefore,the risk prevention of tax inspection and law enforcement under the new tax collection and management mode is still a long way to go.This article is divided into four parts to discuss the risk of tax inspection and law enforcement.First,the tax inspection law enforcement risk prevention theory,emphatically elaborates the tax inspection law enforcement risk concept,the type and the characteristic.Ii.Analysis of the current situation of tax inspection and law enforcement under the new tax collection and management system,and summarization of the results of tax inspection and law enforcement under the new tax collection and management system.Summarize the main risks of tax inspection and law enforcement under the new tax collection and management system;The risk of ineffective law enforcement basis,the risk of power rent-seeking with poor discretion and operability,the risk of insufficient law enforcement authority,the risk of unprofessional inspectors and the risk of unsmooth collaboration between departments;Iii.Causes of law enforcement risks under the new tax collection and management system.The causes are analyzed from the perspectives of legal system,professional level of inspectors,complex external environment and tax compliance.Iv.Preventive measures against law enforcement risks of tax inspection under the new tax collection and management system.Exploration of targeted solutions: to accelerate the process of tax legislation;Strengthen the training of the cadre team of inspection;Improve the external cooperation mechanism;We will intensify efforts to publicize the results of inspection and law enforcement.