Research On Tax Law Enforcement Risk Management Of Xinjiang X County Taxation Bureau

With the accelerating process of the rule of law in China,the popularization of law and the consciousness of safeguarding rights of the public are constantly improving,and the environment of tax law enforcement has undergone tremendous changes.Tax law enforcement is one of the main functions of tax authorities.At present,the risk and difficulty of tax law enforcement are increasing,and the management work is facing great challenges.To study how to improve the risk management of tax enforcement by grass-roots tax authorities is conducive to maintaining a good tax order and realizing a virtuous cycle of the national economy.This paper takes the current situation of risk management of X County Tax Bureau as the starting point of the study to have an in-depth understanding of the current internal control and management measures and effects of the grass-roots bureau.Through case study method and field research method,this paper makes an in-depth analysis of the existing problems in tax enforcement risk management of X County Tax Bureau.The main reasons are as follows: First,the large pattern of risk management has not been formed,some law enforcement activities lack effective basis,and the assessment and incentive are unreasonable.Second,the internal control organization is not perfect,the professional classification and classification is not perfect,and the tax dispute settlement channels are narrow.Third,the compliance with the tax law is not high,the use of information technology is not enough,and the concept of social co-governance has not been formed.Fourth,tax personnel lack of risk awareness,education and training content is not comprehensive,the lack of effective talent incentive measures.Finally,this paper tries to put forward countermeasures and suggestions to strengthen the risk management of tax enforcement from four dimensions:improving the management system,perfecting the organizational structure,expanding the application of information technology,and scientifically training tax personnel.Through this study,the innovation of tax law enforcement risk management research Angle of view,can be to promote the development of the tax authority at the grass-roots level of risk management practice provides the certain reference value.