Research On The Risk Assessment And Control Of Tax Inspection And Law Enforcement Of Group Enterprises In D City

Since 2018,the reform of China’s tax collection and management system has been carried out in an all-round way,tax cuts and fees have been continuously implemented,and the effective implementation of tax inspection is playing an increasingly important role in the stability of national fiscal revenue.At the same time,the number of enterprises encouraged to start their own businesses surged,and the tax disputes caused by the expansion and strengthening of group enterprises also led to the high risk of tax inspection and law enforcement.Preventing and controlling the risks of tax inspection and law enforcement of group enterprises has become an important part of optimizing the tax management environment and perfecting the tax law enforcement system of D city’s tax authorities.In this regard,the tax department of D city has made great efforts in the aspects of organization and management,mechanism design,complete technology and personnel allocation in recent years,and achieved certain results.With the development of socialist market economy and the change of business environment,there is still a long way to go.Therefore,the tax department of Group enterprises in D city still faces many challenges in preventing and controlling the law enforcement risks of tax inspection.In this paper,under the condition of the research of a large amount of relevant literature,based on the collection after the reform of management system of D municipal tax inspection department group enterprise auditing law enforcement present situation,first of all,through the brainstorming session invite 12 auditing business experts,in closely integrated risk management,on the basis of relevant theoretical knowledge of group enterprise tax inspection law enforcement has carried on the comprehensive and scientific risk identification.After sorting out the minutes of the meeting results,5 level-I risk indexes,such as organizational management risk and team building risk,as well as 17 level-II risk indexes,such as scientific risk of risk control mode and complete risk of platform construction,were finally determined.Then the analytic hierarchy process was used to assign weights to the corresponding risk indicators,and the fuzzy evaluation method was used to carry out single-factor risk assessment and comprehensive assessment on the identified risk indicators.According to the assessment results,the high-risk points of tax inspection and law enforcement of the group enterprises are identified.Meanwhile,the causes are analyzed in detail,and six causes are sorted out,including immature law enforcement team construction and improper use of discretion.Finally,according to the relevant theories of risk management tools and the analysis results of causes,some risk countermeasures,such as strengthening the construction of inspection and law enforcement teams,standardizing the use of discretion,and perfecting the system construction,are put forward.