Research On The Control Of Tax Enforcement Risk In Lindian County Of Daqing City

The report of the 19 th National Congress of the Communist Party of China proposed that we should resolutely win the battle of preventing and resolving major risks,and focus on financial and financial risks.As an important source of financial and financial risks,tax law enforcement risk control has attracted the attention of the central government.Therefore,the central government has issued a series of documents to regulate the risk control of local tax law enforcement.The risk control of tax law enforcement mainly refers to finding the weak points of risk,formulating feasible risk control response plan,guiding management and supervision according to the exception principle,analyzing or predicting the situation of deviation from the preset track of the system and causing additional losses,so as to prevent risks,or seek alternative schemes and avoid risks through other paths,so as to achieve the goal smoothly and orderly The process of setting organizational goals.In the past,tax law enforcement risk control usually only refers to tax risk management,focusing on preventing additional tax loss.From the perspective of tax function,there are some problems in the tax law enforcement of Lindian County,Daqing City,such as the awareness of tax enforcement risk control needs to be improved,the operational system of tax law enforcement risk prevention and control is not perfect,the basic work of tax law enforcement risk control is not perfect,the internal tax enforcement supervision of tax authorities is mere formality,and the quality of tax law enforcement team needs to be improved.The structure of this paper is as follows: first of all,in the introduction part,from the research background and significance,literature review,research methods and framework and innovation,this paper paves the way for the research of tax law enforcement risk control in Lindian County of Daqing city.Secondly,this paper expounds the current situation of tax law enforcement risk control in Lindian County of Daqing city.Based on the analysis of relevant theories of tax law enforcement risk and the basic situation of Lindian County Tax Bureau of the State Administration of Taxation,this paper puts forward the application status and principles of tax law enforcement risk control in Lindian County of Daqing City,and expounds the problems existing in the risk control of tax law enforcement in Lindian County of Daqing city.Thirdly,combined with the risk control of tax law enforcement in Lindian County of Daqing City,this paper analyzes the influencing factors of tax law enforcement risk control in Lindian County of Daqing City,and deeply analyzes the internal and external factors existing in the tax law enforcement work of the Bureau.Then,the paper puts forward the optimization scheme design of tax law enforcement risk control in Lindian County of Daqing city.According to the overall design of the optimization scheme,the risk control of tax law enforcement is improved,and the overall design of the optimization scheme is carried out with the goal of building the risk control platform of "tax big data" in Lindian County of Daqing city.Finally,based on the understanding of the necessity and importance of establishing the risk control mechanism of tax law enforcement in Lindian County of Daqing City,this paper puts forward the safeguard measures of risk control of tax law enforcement in Lindian County of Daqing City,strengthens the awareness of risk control of tax law enforcement in ideological guarantee,borrows the advantages of national and local tax organizations in organizational guarantee,and strengthens the role of service mechanism and supervision mechanism of tax law enforcement risk in system guarantee In terms of technical support,big data technology is used to enrich the third-party tax related information,and the construction of tax law enforcement talent team is strengthened in talent guarantee.Through the analysis of the current situation and causes of tax law enforcement risk control in Lindian County of Daqing City,and puts forward optimization scheme and safeguard measures,which can provide useful reference and reference for the risk control of tax law enforcement in Lindian County of Daqing city.