Research On Prevention Strategies Of Tax Audit Enforcement Risks Under The Background Of The New Administrative Penalties Law Of BaoShan

In recent years,the Audit Bureau of State Taxation Administration of The People’s Republic of China and Audit Bureau of Inland Revenue Department at all levels have gradually strengthened the risk management of tax audit and law enforcement.However,compared with abroad research,China has a late start when it comes to the research on the risk control of tax audit as well as law enforcement and is at the exploratory stage so only a few achievements have been made in practice and a comprehensive,scientific and effective theory system about risk control of tax audit and law enforcement has not been established.As the Law of the People’s Republic of China on Administrative Penalties revised in 2021 was implemented,China has further regulated and guaranteed the law enforcement of administrative organs and rights of administrative staff.The change in Legislative concept as well as various systems of administration brings new challenges to tax audit and law enforcement,accompanied by corresponding law enforcement risk.How to accurately identify and respond to various risks of tax audit and law enforcement under the background of the new Law of the People’s Republic of China on Administrative Penalties becomes a vital issue of the current risk management of tax audit and law enforcement.In this paper,the risks Audit Bureau of Inland Revenue Department in Baoshan City is faced with in the work of tax audit and law enforcement will be identified and summarized by Documentary Analysis,Case Analysis and Qualitative Evaluation Method and combining the actual work of Baoshan City’s audit Bureau of Inland Revenue Department after the new Law of the People’s Republic of China on Administrative Penalties was implemented.Moreover,its cause,along with source will be deeply analyzed as well as feasible and specific countermeasures about risk control be put forward.Additionally,a set of complete and feasible risk control mechanism of tax audit and law enforcement risk prevention mechanism will be tried to build for the tax audit work in A City: for one thing,address practical problems of efficient insufficiency in tax audit and law enforcement;for another,provide details and reference for hose subsequently researching the management of tax audit and law enforcement by complementing and optimizing theoretical deficiency in the research on audit as well as law enforcement efficiency since the reform of audit system.