| In recent years,the reform of "release regulation and service" and "run once at most" under the construction of the government under the rule of law have injected new vitality into the reform of tax administration system in the new era.In particular,the "non-contact" tax handling introduced by the epidemic of the new coronavirus(COVID-19)has not only provided a strong guarantee for the tax order under the comprehensive resumption of work and production,but also brought new opportunities and challenges to the traditional tax law enforcement management,forcing the grass-roots tax authorities to continuously improve the level of tax law enforcement management and actively deal with a series of risks and hidden dangers brought by the reform.This thesis introduces the risk management theory,internal control theory and government process re-engineering theory.On the basis of summarizing the research results at home and abroad,based on the tax enforcement risk management practice of Y County Taxation Bureau,this thesis examines the problems existing in the tax law enforcement risk management system,risk management functions,management assessment means,information construction and cadre team construction of grass-roots tax authorities.And it also analyzes the external environment constraints faced by the grass-roots tax law enforcement from the aspects of tax law system construction,local government intervention and tax compliance.Combined with COSO "internal control-integrated framework"(2013),the author attempts to establish a grass-roots tax law enforcement risk impact factor model with five primary indicators as the main body: control environment,control activities,risk assessment,information communication,supervision and evaluation.Then,by means of questionnaire survey and empirical analysis,this paper analyzes and discusses the problems existing in the risk management of grass-roots tax law enforcement in China from multiple dimensions,and optimizes and constructs a multiple linear regression model.Tested and analyzed the impact of relevant structural variables on the grassroots tax enforcement risk management indicators,such as the impact of organizational systems,enforcement entities,control mechanisms,communication and coordination,find out the main factors that affect the level of grass-roots tax law enforcement management.Through the analysis of the current status of tax enforcement risk management in Y County Tax Bureau,it is found that the tax enforcement risk of the current grass-roots tax enforcement department is generally controllable,but the causes of the risk are various,especially under the influence of policy environment,assessment indicators and other factors.There are still big shortcomings in internal law enforcement supervision,information construction,law enforcement risk management and control,performance assessment and other aspects.Under the new situation,the grass-roots tax department needs further practice of new development concept and continuous optimization of organization system,strengthening the construction of law enforcement main body,improve risk control effect,build to protect system,deepen the construction of tax law,tax law enforcement,tax services,tax regulation ideas change,build a scientific and systematic new tax law enforcement risk control system.To reduce tax law enforcement risks,we need to optimize tax law enforcement methods,promote precise law enforcement,fine services,precise supervision and sincere co-governance etc. |
