Research On The Risks And Prevention Of Audit And Law Enforcement By Grassroots Tax Department

The "last kilometer" of tax collection and management is tax inspection,which is of vital significance and role in preventing illegal tax acts such as evasion,evasion,resistance and fraud that violate the national bottom line,ensuring the standardization of tax procedures,the stable development of the country,and the conscious performance of tax obligations.Since the reform of the national and local tax collection and management system,from the practical perspective,there are many law enforcement risks in the grass-roots tax inspection work,such as imperfect laws and regulations,unreasonable allocation of inspection resources,invalid incentive mechanism and supervision constraints,etc,it is difficult to fully mobilize the internal and outside enthusiasm of the tax inspection system.This paper takes the actual law enforcement of E Municipal Taxation Bureau as a case,and first explains the research background and significance of tax inspection in law enforcement risk prevention and control,and summarizes and analyzes the current research situation at home and abroad.Secondly,the relevant concepts of tax inspection,inspection and law enforcement risk and prevention are introduced,explaining the connotation of risk management theory,tax compliance theory and power restriction theory from many aspects.Again,combined with the current tax enforcement of E city,E city in the process of law enforcement risk in the analysis,from the lack of effective tax inspection enforcement prevention and control risk system,tax legalization progress,inspection team quality is not good,inspection law enforcement external environment contradictions and multiple analysis of the grass-roots tax audit in the process of implementing the law.Finally,the author in the analysis of the basis of risk causes,with the help of risk management theory,put forward the tax inspection in the process of legal risk control system,and put forward the Suggestions and countermeasures of tax inspection enforcement risk prevention,including optimizing risk prevention system,promote the tax inspection legalization construction,strengthen law enforcement team construction,optimize external law enforcement environment,etc.,to guide and improve the tax inspection risk management is of great significance.