Research On Risk Management Of Tax Inspection And Law Enforcement In Construction Industry In Lincang City

In the context of the new era,with the continued development of the Western Region,strengthening the planning and construction of infrastructure has become an important component of national economic development,it has promoted the continuous development of the construction industry in the underdeveloped border areas.However,due to the particularity of the construction industry itself,such factors as high material consumption,long construction cycle,scattered project location,and weak tax awareness of the enterprise’s main leaders,this has made construction companies a disaster area for false invoicing and evading tax obligations,attracting the attention of Lincang’s tax inspection authorities.Because of the loose management of tax in the construction industry,the enforcement of tax inspection in the construction industry is facing serious risks.Based on this,the paper selected Lincang as the research object from the perspective of tax inspection and law enforcement of the construction industry,combined with the multidisciplinary theoretical basis,and adopted the methods of case analysis,Literature Study and questionnaire survey,in accordance with the principle of data saturation,the law enforcement officers of the Lincang Tax Inspectorate are investigated and data are collected.Research shows:(1)based on the analysis of the current situation of enforcement risk management and the investigation results of the tax audit of the construction industry in Lincang,it is found that there are some problems,such as the imperfect allocation of talents,the disunity of law enforcement standards,the unreasonable allocation of hardware facilities,the lack of integrity supervision,the difficulty in obtaining external information,and the influence of covid-19 on the economic business of enterprises.These problems generally exist in the four necessary links of the case investigation-case selection,inspection,trial and execution,but the inspection talented person is the law enforcement work core,runs through in the inspection law enforcement entire process.(2)through an analysis of the causes of the enforcement risks of tax audits in the construction industry in Lincang,four conclusions are drawn: firstly,there are some problems in the tax inspection and law enforcement,such as the professional ability of the tax inspection cadres to be improved,the fault of the professional experts,the misunderstanding of the law enforcement norms,the imperfect supervision mechanism of the honest government,and the over-reliance on the previous law enforcement practices,etc.Second,there are some problems on the object level,such as the Information asymmetry between the construction enterprises and the tax inspection departments,the obsolete legal concept of the construction enterprises and the non-standard tax agency.Third,the construction industry tax inspection law enforcement mechanism is not perfect legal system,the inspection“Four-link”division of responsibility to be optimized,the internal supervision and evaluation system unreasonable situation.Fourth,the impact of the external environment of the tax audit on the audit enforcement,including the external supervision system is not perfect,inadequate coordination of functional departments.(3)to make four suggestions on the enforcement risk management of the tax audit on the construction industry in Lincang:First,for the main level of tax inspection law enforcement in the construction industry,to enhance the ability of tax inspection cadres,build professional inspection team in the construction industry,and train the incorrupt awareness of the inspection cadres.Second,in view of the object of tax inspection enforcement in the construction industry,standardize the tax agency service,make good use of the case of the audit of publicity and education.Third,for the enforcement mechanism of tax inspection in construction industry,it is necessary to perfect the relevant laws,perfect the”Four-link”system,and perfect the performance evaluation mechanism.Fourthly,in view of the external environment of tax inspection in construction industry,strengthen the construction of information-based tax inspection in construction industry,and strengthen the cooperation with external departments.