Study On Tax Law Enforcement Risk Management Of Tax Bureau Of F County,Hei Long Jiang Province

"Loyalty as method of discipline and interest tax powers beginner’s mind does not forget",this is the song of the Chinese tax of lyrics,which implied the tax authorities in daily administration work in the guarantee organization income have plan to finish at the same time,also pay attention to the risk management of tax law enforcement,ensure accurate tax laws and regulations throughout the tax work always,prevent and reduce the illegal behavior of tax law enforcement.In the context of the reform of national and local tax collection and management system,the increasingly complicated relationship between the two sides,various overlapping links in law enforcement,as well as the lack of risk prevention awareness of tax cadres,and many other factors lead to the gradual proportional increase in tax enforcement risks of China’s grass-roots tax authorities.In the actual process of grassroots tax enforcement and management,tax cadres are faced with many tax enforcement risks while improving their tax enforcement capabilities.It can be seen from this that it is urgent to prevent the risks of tax enforcement by grassroots tax authorities,safeguard national interests and protect tax cadres.This paper firstly expounds the concept from five aspects of tax law enforcement,tax law enforcement risk,tax law enforcement risk classification,tax law enforcement risk management,tax law enforcement risk management characteristics,in-depth analysis of the connotation,to provide theoretical basis;Second analysis F county tax bureau the current situation of tax enforcement risk management,from the external environment,mechanism construction,system construction,this article focuses on understanding to the current in the collection and management quality,cadres,examination management enforcement exist deficiencies,multi-angle aspects analyze the causes,and its excellent of system such assystem,management,link and main body in law enforcement;the highlights of this article lies in the use of questionnaire investigation and AHP comprehensive evaluation method of F county tax bureau tax law enforcement risk investigation,through a series of calculation,it is concluded that,in the original VAT declaration,enterprise income tax and other tax returns as the key risk monitoring and prevention on the basis of,also will tax management job and invoice issue.Finally,on this basis,it designs and puts forward the managementscheme and safeguard measures which are beneficial to reducing the tax enforcement risk of F county tax bureau.