| In recent years,the tax system has carried out a series of changes from the aspects of tax system structure,tax administrative examination and approval,tax collection and management mode,organization setting,etc.Various measures and reforms,while optimizing the system,have also brought many challenges to the tax authorities,which need to face many new and complex problems.Thus,the tax authorities,especially the grass-roots tax authorities as the front line of law enforcement,are according to the existing problems,find out the reasons,and explore the reasons in detail;the fourth chapter,according to the relevant theory facing the collision and blending of the traditional management methods,management concepts and management contents with the new forms,new tasks and new situations brought about by the reform.So how to regulate the tax law enforcement behavior and prevent the risk of law enforcement in the complex tax environment and changing tax policies is particularly important.In view of the new situation faced by the grass-roots tax authorities in law enforcement,based on the perspective of public management,referring to the risk management the author deeply analyzes the law enforcement risks faced by the tax bureau of summarizes the effective ways of travel It is hoped that the research results can give some enlightenment to solve the law enforcement risk problems of the grass-roots tax authorities.First of all,the introduction part.the first,Tax Bureau combined with their own work Summary and analysis of the current situation,leading to the grass-roots tax authorities in the process of tax law enforcement universal risk;the third chapter,according to the existing problems,find out the reasons,and explore the reasons in detail;the fourth chapter,according to the relevant theory,put forward the corresponding countermeasures for the causes of law enforcement risk,has reached the goal of reducing the law enforcement risk of grass-roots tax authorities Purpose.In view of the new situation faced by the grass-roots tax authorities in law enforcement,based on the perspective of public management,optimizing the law enforcement risk management process,.In order to achieve a mechanism to guide the direction of law enforcement,there are normative guidelines for law enforcement officers to follow the plan,there is an efficient and scientific law enforcement environment,there are law enforcement subjects with strong risk defense ability,reduction in the process,and compensation after the event.The specific countermeasures are: leading to the grass-roots tax authorities in the process of tax law enforcement universal risk;the third chapter,according to the existing problems,find out the reasons improving the tax law system,strengthening the construction of tax subject,Through the above countermeasures,we can effectively improve the quality so as to reduce the risk of law enforcement. |