Inspection Under The Background Of National Research On Law Enforcement Risk Of Chifeng Tax Bureau’s And Local Tax Consolidation

In 2018,the national and local taxes were merged.According to the Reform Plan for The Collection and Management System of National and Local Taxes,the original 12 flag and county inspection bureaus were abolished in Chifeng City,and the Chifeng Tax Bureau and the first,second and third inspection bureaus were established to undertake the tax inspection work under the jurisdiction of Chifeng City.Set up a new tax inspection mechanism,so that the tax function and inspection function of the tax authorities have been strengthened,but also solved the problem of repeated inspection of national and local taxes,and realized all taxes together;Optimize the allocation of tax inspection resources.However,under the influence of legal system,law enforcement subject,law enforcement environment and law enforcement object,the law enforcement process of tax inspection in Chifeng city still faces great risks.Therefore,how to effectively avoid and deal with the risks in the law enforcement of tax inspection has become an urgent problem to be solved.In the introduction part,the background and significance of the research topic as well as the key points of literature review at home and abroad are described.After that,the concepts of collection and management system,tax inspection and law enforcement risk are introduced,and the risk management theory,social restriction power theory and tax compliance theory are expounded to provide a sufficient theoretical basis for the following.Chifeng city and then according to the current situation in the enforcement of tax inspection,mainly from the aspects such as law enforcement main body,the object of law enforcement,and reform is underway before the contrast research,the author affirms the auditing of reform,combined with the survey data,analysis summed up the chifeng city after the reform the main law enforcement risk existing in the system of tax inspection.In the fourth chapter,the causes of law enforcement risks after the merger of national and local taxes are deeply analyzed by means of investigation and research.Finally,targeted countermeasures are put forward,including improving tax laws and regulations,improving the quality of tax inspection team,strengthening external cooperation and so on,so as to better guide the smooth implementation of tax inspection law enforcement.