Study On Risk Prevention And Control Of Law Enforcement Of A Taxation Bureau In Dalian

In China’s national governance system,taxation plays a very important role.At present,if we want to achieve the goal of tax modernization,we must do a good job in the prevention and control of law enforcement risks.In order to do a good job in this work and achieve outstanding results in the rule of law,China has formulated and promulgated many policies and systems.The guiding opinions on comprehensively promoting the administration of taxes according to law is one of them.The document mentioned that we must deeply study and implement the spirit of the 18 th CPC National Congress and the third and fourth plenary sessions of the 18 th CPC Central Committee,and further strengthen the administration of taxes according to law,Formulate measures based on the overall situation,provide assistance for the smooth development of Tax Legalization,and realize the goal of tax modernization as soon as possible.In order to implement the requirements of this document,the relevant tax authorities must clarify their responsibilities,perform their functions under the requirements of tax administration according to law,prevent and control law enforcement risks,so as to obtain good law enforcement results.At present,the author works in the tax authority of district A of Dalian,so the author choose this authority as the research object,choose its law enforcement risk as the research content,and analyze its current law enforcement risk prevention and control from the perspective of Taxation and the rule of law.During this period,the author mainly used many means,such as literature analysis,based on the new public management theory,and investigated the current law enforcement risk prevention and control status of the organ by using questionnaire and interview.After investigation,it is found that there are some deficiencies and defects in the current tax law enforcement work,such as the lack of early warning mechanism of electronic system,formalization of some prevention and control measures,lack of enthusiasm of law enforcement personnel,etc.On the basis of literature analysis and comparative analysis,combined with advanced theory and practical experience at home and abroad,after fully analyzing the deficiencies and defects in law enforcement risk prevention and control of Dalian district a tax bureau,the author puts forward suggestions on how to improve law enforcement risk prevention and control countermeasures according to the actual situation of the authority,such as improving the tax legal system Improve the tax collection and management system,enhance the awareness of internal control,and improve the quality and enthusiasm of law enforcement personnel.Strive to make up for shortcomings,hoping to help grass-roots tax authorities prevent and control law enforcement risks.This time,Dalian a District Taxation Bureau is select it as the main object of analysis,and its law enforcement risk prevention and control is selected as the research content.In addition to providing help for the promotion of the rule of law,it can also inspire other administrative departments on how to improve the quality of the construction of the rule of law.