Research On Law Enforcement Risk Prevention And Control Of Tax Bureau Of Huangshi City,Hubei Province

Effective prevention and control of administrative law enforcement risks of tax authorities is an important measure for tax authorities to improve the level of tax administration and the quality of tax collection and management.China has continued to promote tax administration in accordance with the law,The administrative law enforcement work of tax authorities has received more extensive and rigorous attention.A new round of structural tax reduction and simplification of tax processing will bring the tax payers universal benefits,but it also puts forward stricter requirements for tax administrative law enforcement.While implementing the policy of reducing taxes or fees and providing tax services for the convenience of the people,we should also standardize the work of administrative law enforcement,reduce the probability of law enforcement risks and reduce the degree of risk losses.In 2019,the State Administration of Taxation formulated the Implementation Plan for Optimizing the Way of Tax Law Enforcement and comprehensively implementing the Three Systems,calling for further improving the effectiveness of tax law enforcement.Domestic scholars continue to study tax law enforcement risks and prevention and control countermeasures,but most of the research focuses on the national scope,and there are few empirical analysis of tax law enforcement risk prevention and control.Huangshi city in Hubei province is an important raw material industrial base in central China and one of the top 100 foreign trade cities,Effectively preventing and controlling law enforcement risks of tax authorities and standardizing tax law enforcement work,are the important driving force for reducing the cost of tax collection and payment,promoting the administration of tax according to law,improving the quality of tax collection and administration,which can optimize the tax business environment and promote the sustainable development of the industrial economy.Therefore,the study of law enforcement risks and prevention and control countermeasures of Huangshi tax bureau can enrich the theory of tax risk management,and it is also of certain significance to the study of risk prevention and control theories of regional tax enforcement,beside,it's a significant guide to promote the law enforcement risk prevention and control work of Huangshi tax bureau,it will optimize the internal control process of tax department,promote the level of tax administration according to law,and enhance the quality and efficiency of tax payment service.From the perspective of Huangshi tax bureau's law enforcement risk prevention and control,based on the existing law enforcement risk prevention and control research in China,this paper analyzes the necessity of effective risk prevention and control of tax enforcement with the help of the theory of law administration,risk management,information asymmetry theory and new public service,by using the literature review,comparative analysis,inductive analysis,empirical analysis and other methods to expounds the existing measures of law enforcement risk prevention and control of Huangshi tax bureau and their related effects.The paper reveals its existing problems such as the low risk prevention and control efficiency of tax law enforcement,the unreasonable structure of tax professional team,the weak construction of tax law enforcement information system and the need to strengthen the standardization of tax documents.With serious analyzing,this paper address several causes of these problems,such as the imperfect risk prevention and control system,incomplete internal control and supervision mechanism,inadequate professional team construction and low level of information technology.On the basis of learning from the experience of developed countries such as the United States,Japan,Australia and domestic cities like Shanghai,Wuhan and Shaoguan,we obtain some corresponding experience and enlightenment,such as raising the level of tax service,introducing the auxiliary platform of science and technology,conduct differentiated training and strict internal and external supervision mechanism.Then this paper puts forward some countermeasures that are conducive to improving the law enforcement risk prevention and control level of Huangshi taxation bureau,which include strengthening the risk prevention and control system,complete the internal environment construction,standardizing the procedure of tax law enforcement and optimizing the information sharing network,...