Research On The Risk Evaluation Of Law Enforcement Of Tax Inspection By The Tax Bureau Of H City

In recent years,the Tax Bureau of H City has actively promoted the modernization of tax inspection system and capacity,effectively improved the work efficiency of tax inspection,and made the law enforcement and service of tax inspection more standardized.But at the same time,due to the influence of various factors,the tax bureau of H City has a low level of risk management of tax inspection and law enforcement,and there are certain deficiencies in the risk assessment of tax inspection and law enforcement,which affect the prevention and control effect of tax inspection and law enforcement risk of the tax bureau of H City.It is necessary to comprehensively and systematically improve and optimize the law enforcement risk assessment mechanism,so as to effectively improve the risk prevention and control ability of grass-roots tax inspection units,so as to ensure the efficient and standardized inspection work.Based on the H city revenue tax auditing institutions as the research object,first of all,the thesis of H city revenue tax inspection law enforcement risk management research has carried on the brief introduction,the background of the tax inspection law enforcement evaluation related theory at home and abroad were reviewed and comb,defines related concepts and theoretical basis,and on this basis,the H city revenue tax inspection law enforcement risk management present situation analysis,Then the main problems of risk assessment are put forward,including incomplete risk assessment indexes,the need for improvement of risk assessment methods,and inaccurate risk assessment results.Then,thesis based on the actual situation of H city revenue tax inspection law enforcement work and the historical experience,using the method of expert investigation,risk list,and scenario analysis method on the H city tax auditing law enforcement risk identification,the H city tax law enforcement of tax inspection risk is divided into organization staff,audit object and technical process,the laws and regulations,the law enforcement environment,such as five categories,And the specific risk factors are analyzed.According to the identification results,the evaluation indicators were selected and screened to construct the tax inspection law enforcement risk evaluation index system of the Tax Bureau of H City.At the same time,the evaluation model of tax inspection enforcement in H city tax bureau is constructed.Defining the basis and standard of tax inspection law enforcement evaluation of the Tax Bureau of H City,constructing the tax inspection law enforcement evaluation model of the Tax Bureau of H City on the basis of AHP and matter-element extension theory,and concurrently evaluating the overall risk of current tax inspection law enforcement of the Tax Bureau of H City,the First and Second Tax Inspection Bureau.It also evaluates the risks of organizational personnel,technical process,inspection objects,laws and regulations,and law enforcement environment of tax inspection in each unit,and analyzes the evaluation results to provide a basis for the improvement of follow-up law enforcement risk prevention and control measures.Finally,the paper discusses the H city tax auditing law enforcement faced by organizations,auditing object,technical process,laws and regulations,as well as the law enforcement environment,such as different level of risk,on the basis of risk assessment results,targeted formulate corresponding improvement measures,improve the council tax inspection law enforcement risk evaluation mechanism,strengthen the tax inspection law enforcement risk identification and evaluation ability,Furthermore,it can improve the risk awareness and risk response ability of inspectors in law enforcement,ensure the orderly progress of tax inspection,promote taxpayers to pay taxes according to law,and ensure the national tax security.