Research On Law Enforcement Risk And Prevention Of Tax Inspection In L City

The reform of national tax and local tax institutions implemented in 2018 has significantly reformed the tax inspection mode on the basis of institutional merger,and collected the tax inspection authority from the county(District)level tax bureau to the municipal level tax bureau.In the process of institutional reform of L Municipal Taxation Bureau,all the inspection bureaus that were the dispatched offices of the original county(District)level State Taxation Bureau and Local Taxation Bureau before the merger were abolished,and the Municipal Bureau Inspection Bureau and the first,second and third inspection bureaus were established at the level of municipal Taxation Bureau as the dispatched offices of L Municipal Taxation Bureau to be responsible for the tax inspection of L City and their respective jurisdictions respectively.This paper takes the tax inspection of L City as the research object.According to the specific situation of the tax inspection of L City after the reform of the national and local tax collection and management system,this paper studies the key concepts and theories related to the law enforcement risk of tax inspection through the literature research method.Based on this,this paper studies the law enforcement risk of tax inspection of L City by using the research methods such as interview and questionnaire survey,and analyzes the causes of the law enforcement risk of tax inspection of L City,Put forward preventive suggestions in order to help the Inspection Bureau of L Municipal Taxation Bureau effectively prevent the risk of tax inspection and law enforcement.Through the questionnaire and interview survey,the survey results are analyzed from the aspects of law enforcement risk,specific risk points of the four links of inspection,risk control,risk awareness and business ability.Combined with the specific situation of tax inspection and law enforcement in L City,it is concluded that the tax inspection in L City mainly has the risks of policy implementation,illegal procedures Law enforcement risks in four aspects:personal performance risk and external environmental risk.Based on the research on the risk of tax inspection and law enforcement in L City,this paper analyzes the causes of tax inspection and law enforcement risk in L City from the aspects of legal guarantee,working mechanism,law enforcement subject,law enforcement object and law enforcement environment.Based on the analysis and Research on the risks and causes of tax inspection and law enforcement in L City,this paper puts forward countermeasures and suggestions.First,improve the guarantee system of tax inspection laws and regulations;Second,improve the working mechanism of tax inspection;Third,strengthen the construction of tax inspection talent team;Fourth,optimize the joint cooperation mechanism of departments;Fifth,strengthen the value-added application of tax inspection results.