Research On The Risk And Prevention Of Inspection And Law Enforcement By The Tax Bureau Of X City

As the last line of defense to protect tax revenue,tax inspection is an indispensable part of the national tax collection and administration system,an important link of tax law enforcement,an important means to ensure national fiscal revenue,maintain normal tax order,and constantly improve taxpayers’ tax compliance.It is responsible for cracking down on tax evasion,fraud,tax evasion,false invoice writing and other illegal tax behaviors.There is no doubt of its unquestionable status.How it plays its role is directly related to whether the country’s tax laws and regulations can be implemented in place,whether the country’s interests can be truly safeguarded,and whether the country’s fiscal revenue can be guaranteed.Since the Fourth Plenary Session of the 18 th Central Committee of the Communist Party of China,the process of the rule of law has been accelerated,the national awareness of law has been enhanced,people’s supervision of the power of law enforcement is increasingly perfect,which puts forward higher and stricter requirements for the inspection workers,and the law enforcement risk of tax inspection is also increased.Thus,under the new collection and management system,how to reduce the risk of grassroots tax inspection law enforcement is imminent.With the development of Chinese economy,the following is the enterprise management mode,financial management mode and accounting mode,and so on also become the direction of information and intelligence transformation.In reality,the law enforcement environment is becoming more and more complex,and the means of tax violation are diversified,which all put forward greater challenges to the inspectors.Scientifically and efficiently solve various problems in tax inspection and law enforcement at the grass-roots level,protect the national tax revenue,increase the national fiscal revenue,strengthen the national power,and further improve the level of national tax collection and administration.Creating a stable and orderly business environment is a useful way to improve the quality and efficiency of tax collection and administration.Based on the actual situation of tax law enforcement in X City Tax Inspection Bureau of county-level city,combined with theoretical knowledge and advanced practices at home and abroad,this paper explores a feasible way to minimize the risk of tax law enforcement.This paper adopts the method of questionnaire survey and interview case analysis.At the same time,it collects the literature related to this topic,through reading,recording,analysis,discussion,summary and other ways to deepen the understanding and research of this topic,and extract the useful arguments,arguments and other materials.Finally,the paper summarizes and forms a research report with specific feasibility and reference value,which has certain guidance for the work of grassroots tax law enforcement personnel.