Research On Law Enforcement Risk Prevention And Control Of Grass-Roots Tax Authorities

Adhering to the national rule of law is an important concept determined by our party,and administration according to law is a direct requirement,and tax administration according to law has certainly become the meaning of promoting the rule of law.Therefore,the importance of tax law enforcement risk management is self-evident.The basic function of taxation is to gather wealth from the state finance,collect taxes for the well-being of the people,better redistribute social resources among individuals,departments and regions,and promote the social and economic development of the whole people.This thesis aims to analyze the relevant theoretical and practical obstacles of tax law enforcement risk management,start with case studies,and finally countermeasures and solutions for grass-roots tax authorities’ law enforcement risk management were presented,ensure the implementation of tax laws and regulations,efficiently complete the task of organizing income,and promote the harmony of collection and payment.Based on the theory of public management and from a practical point of view,the author takes the j District Taxation Bureau of Ji’an City as an example.In complying with the wave of reform and in combination with the actual situation of the region,the Bureau has continuously improved the risk management mode of tax law enforcement and achieved remarkable results in administration according to law.However,most of the various systems and measures are still in the exploratory stage and failed to form a systematic and efficient law enforcement risk prevention and control system.This thesis combines theory with practice,and fully analyzes the causes of tax law enforcement risks on the basis of summarizing the current hidden forms of law enforcement risks of the Bureau.Based on extensive tax law enforcement experience both at home and abroad,this thesis puts forward suggestions and Countermeasures for promoting the construction of tax law enforcement subjects and the prevention of tax law enforcement risks from four aspects: optimizing the external environment of grass-roots tax law enforcement,optimizing the internal control environment of grass-roots tax law enforcement risks,and strengthening the internal and external supervision of tax law enforcement risks.For the Bureau and other grass-roots tax authorities to prevent tax law enforcement risks.Improving the quality and efficiency of tax collection and management,as well as the modernization of the tax governance system and governance capability,are critical.