Research The Law Enforcement Of Tax Verification Collection Issues Based On DF’s Lawsuit

Taxation is an important economic basis for the efficient exertion of various functions of our country,the task of tax reform is heavy,and the optimization of the service mode of collection and management is more urgent.The administration according to law is an important part of the basic strategy of ruling the country according to law,in order to improve the quality of tax collection and management which is necessary to strictly regulate the law enforcement behavior of administrative organs.Tax enforcement is an important issue related to the rights and interests of enterprises and individuals.As an important means of tax collection and administration,tax verification is involved in many tax substantive laws in China.But the provisions of various articles on tax verification are more than a principled overview,the specific application conditions,discretion,evidence discrimination criteria and other boundaries are unclear.Its legal basis is vague.The lack of tax law enforcement risk-oriented internal control and external supervision,leading to the frequent tax approval disputes in recent years and resulting in tension between the two sides.The actual tax authorities to carry out tax collection and management work is very unfavorable.Based on the tax authority’s law enforcement risk perspective,combined with the case of DF company suing Guangzhou City Land Tax Inspection Bureau,this paper analyzes in depth the practical problems and its causes caused by the operation of tax verification right in the course of operation.This paper further reflects on tax law enforcement with information asymmetry theory,risk management theory and internal control theory,and puts forward some suggestions to prevent tax law enforcement risks with the method of combining theory and case to analyze.