Study On Tax Inspection Law Enforcement Risk Control Of X City Tax Bureau

In recent years,with the continuous advancement of the rule of law,China’s tax system has also been promoted in an orderly manner.Tax authorities all over the country have carried out numerous practice and exploration about preventing and resolving the risk of tax inspection and law enforcement by using the risk management theory.According to the gradual advancement of the reform of the internal tax system,the Tax Bureau of X City has greatly improved and optimized the control system of tax inspection and law enforcement risk.However,in recent years,the social and economic environment has undergone great changes in X City,the tax inspection and law enforcement work of X City Tax Bureau has also changed.Specifically,the social environment is more complex,and the illegal means for taxpayers are more hidden.New situations,new problems and new challenges emerge frequently.The existing risk control methods of tax inspection and law enforcement are relatively backward and cannot meet the work needs at the present stage.Therefore,it is urgent to optimize the relatively backward tax inspection and law enforcement mode of X City Tax Bureau for reducing the risk of tax inspection and law enforcement of X City Tax Bureau.Based on the actual situation of tax inspection,this paper takes the risk control of tax inspection law enforcement of X City Tax Bureau as the research object,using risk management theory,COSO control theory to analyze the daily work of tax inspection department of X City.The study combines various factors such as the external environment of X City to discuss the law enforcement risk of tax inspection of X City Tax Bureau,and systematically summarizes the research status of law enforcement risk control of tax inspection of X City Tax Bureau.Based on the grounded theory and interview method,combined with domestic and foreign research literature on influencing factors of tax audit risk control,it uses three-level decoding method to identify components of influencing factors of tax audit law enforcement risk control of X City Tax Bureau.Through systematic analysis of various risk points in tax inspection law enforcement risks,this paper optimizes the tax inspection law enforcement risk control system from the aspects of organizational personnel system,law enforcement policy system,department cooperation system,management and control process system,supervision system and so on,and proposes targeted prevention and control measures for tax inspection law enforcement risk of X City Tax Bureau.It provides the basic guarantee for the tax inspection department of X City Tax Bureau to make the decision of tax inspection law enforcement risk control from the aspects of publicity and education guarantee,technology platform guarantee,assessment incentive guarantee and tax credit system guarantee,so as to reduce the tax inspection law enforcement risk of X City tax Bureau and improve the efficiency of tax collection and management.