Research On Tax Law Enforcement Risk Management Of District And County-level Tax Departments

The Fourth Plenary Session of the 19 th Central Committee of the Communist Party of China,held in November 2019,called for a government governance system with clear responsibilities and administration according to law.As an important part of the governance system,it is necessary to construct a modern tax governance system.The changes in the situation at the national level inevitably put forward new requirements for tax collection and management.At the same time,tax collection and management are faced with ever-changing risks,with a sharp increase in the number of tax payers while the number of tax personnel is relatively stable and the trend of aging is obvious,it is urgent for taxpayers to take a series of measures to strengthen the risk management of tax collection and management.In recent years,by introducing the risk management method,the tax departments at all levels and all localities have formed the effective practice of using the risk management of tax law enforcement to strengthen the work of tax collection and management.However,from the practice of tax collection and management,the tax departments at all levels,especially at the district and county level,still have deficiencies and defects in the field of risk management,which lead to the failure of collection and management,loss of tax revenue,reduction of taxpayer's compliance and other serious consequences.Therefore,it is urgent to study the risk management of the current Tax Department and construct the overall risk management system of tax collection and management,which covers all kinds of tax collection and management matters and all aspects of tax collection and management.Taking district D in Rizhao as an example,this paper summarizes the current situation of risk management of tax law enforcement in District d by consulting literature records,field investigation and so on,from the internal and external environment,risk objectives,indicators,analysis and response,monitoring and evaluation aspects to find problems and causes.At the same time,combining with risk management theory,the paper puts forward suggestions on risk management of tax departments at the district and county level from the aspects of optimizing internal and external environment,setting targets scientifically,perfecting risk management system,strengthening information technology and strengthening human resources construction,it is hoped that the study of this paper can provide reference for the improvement of tax law enforcement risk management in other regions.