| As the last line of defense for tax administration,tax inspection bears the important responsibility of cracking down on various tax violations and maintaining a fair and just tax order.After the reform of state and local tax institutions in 2018,the original county-level inspection bureaus were abolished,and cross-regional inspection bureaus were set up in tax departments at the municipal level,gradually realizing the flat management of "first-level inspection" at the municipal level.Under the new inspection management mode,in the face of the continuous escalation of tax illegal means,preventing and controlling tax inspection law enforcement risks has become an urgent problem that we need to solve.Based on the perspective of risk prevention of tax inspection law enforcement,this paper uses risk management,public power restriction,tax compliance and other theories,takes the Inspection Bureau of L City Tax Bureau as a sample,and combines interviews and questionnaires to summarize and analyze the inspection law enforcement risks faced by the bureau and specific measures to prevent the risks.It points out the problems existing in the bureau such as inaccurate risk identification basis,weak strength of risk prevention subjects,overlapping responsibilities and low efficiency,and analyzes the causes;Specific suggestions are put forward to prevent the law enforcement risks of grassroots tax inspection from five aspects:perfecting the relevant legal system,improving internal control,strengthening the construction of law enforcement team,enhancing the tax compliance of law enforcement objects and optimizing the external law enforcement environment.It is hoped that through the continuous development of this research and practical work,some ideas can be provided for the prevention of law enforcement risks of grassroots tax inspection in L City and even the national Tax Bureau,so as to reduce the law enforcement risks of front-line tax inspection law enforcement personnel as far as possible.On the one hand,the quality and efficiency of grassroots tax inspection work can be continuously improved.On the other hand,to protect the legitimate rights and interests of taxpayers to a greater extent,improve and promote tax compliance,and build a harmonious relationship between tax collection and payment. |
