Research On Risk Management Of Tax Inspection And Law Enforcement In Dalian

As the last line of defense of tax work,tax inspection is an important part and indispensable link of tax work,which plays a special supervisory role in the compliance of taxpayers.In recent years,the improvement of taxpayers’ awareness of safeguarding their rights and the strengthening of judicial punishment have put forward higher requirements for the tax inspection and law enforcement departments and their law enforcement personnel in many aspects,such as standardized law enforcement,fair law enforcement and honest law enforcement.However,due to the uncertainty of the external environment and the imperfection of the internal mechanism,the risk of tax inspection and law enforcement is becoming increasingly prominent.Therefore,based on the actual work of tax inspection in Dalian,this paper adopts the methods of literature research,interview and investigation,takes the tax inspection and law enforcement personnel as the interview object,obtains first-hand data and empirical data,and summarizes the problems existing in the risk management of tax inspection and law enforcement in Dalian,mainly including the systematic deficiencies of the risk management system of tax inspection and law enforcement The risk management process of tax inspection and law enforcement is not standardized,the internal monitoring of tax inspection and law enforcement risk is not in place,and the information communication is not smooth in the process of tax inspection and law enforcement.It is found that the causes of these problems include the lack of environmental guarantee for tax inspection and law enforcement risk prevention,the lack of tax inspection risk assessment mechanism The technical level of risk prevention of tax inspection and law enforcement is not high,and the construction of tax inspection and law enforcement team is insufficient.Finally,the paper puts forward countermeasures and suggestions to improve the law enforcement risk management of Dalian tax bureau from the aspects of optimizing the risk prevention environment of tax inspection and law enforcement,establishing and perfecting the tax inspection risk assessment mechanism,improving the informatization level of tax inspection and law enforcement risk management,and strengthening the construction of tax inspection and law enforcement team,To promote the Inspection Bureau of Dalian Taxation Bureau and even the grass-roots tax inspection units to continuously improve the risk management of inspection and law enforcement.Therefore,the research results of this paper not only help to improve the risk management level of tax inspection and law enforcement in Dalian,but also help to maintain the tax order and improve the quality and efficiency of tax inspection,and provide some reference for other cities to solve the similar problems of tax inspection and law enforcement risk management.