Research On The Risk Prevention Of Tax Law Enforcement After The Reform Of Tax Collection And Management System

With the acceleration of the process of rule of law,the deepening of tax system reform,the awareness of civil rights,the tax law enforcement behavior has been more and more supervised and restricted.In 2018,a new round of tax collection and management system reform was officially launched.This reform has solved many problems that were difficult to be solved before,but the risk of tax law enforcement has certain objectivity,which will appear in any historical period.The transformation of the collection and management system will lead to changes in law enforcement subjects,collection and management order,information system,personnel organization settings,etc.Therefore,in the early stage of reform,there are still some problems that need high attention,the risk of tax law enforcement still has the possibility of derivative evolution,and the relevant work still needs to continue to deepen.In this paper,a grass-roots tax bureau in the central area of coastal cities in the eastern part of China,the tax bureau of District D,is taken as the research object,and its related problems are representative.With the help of literature and case analysis,this paper combines the risk management theory and other basic theories of public management,and combs out the problems and causes of tax law enforcement risks in the aspects of law enforcement subjects,external tax environment,tax management system and internal control of tax departments after the new round of reform of tax collection and management system.Finally,from improving the ability and quality of tax officials to enforce the law,improving the tax management system,standardizing the construction of tax system,and building a good external law enforcement environment system,this paper puts forward countermeasures and suggestions,so as to effectively prevent the possible tax law enforcement risks in the actual law enforcement process after the new round of reform of national tax and local tax collection and management system.