Study On The Internal Management Of Tax Inspection Law Enforcement Risk In Zhangzhou

China’s tax department has a certain economic law enforcement power,but also undertake the major responsibility of "taxes are for the country and its citizens".When actually exercising the corresponding power possessed by itself,tax departments have corresponding risk problems when carrying out the inspection and law enforcement work,and it is difficult to effectively prevent risk problems if only by means of education and self-discipline.Therefore,the tax department should build a more scientific,comprehensive,standardized and efficient internal risk management system to ensure that the inspection and law enforcement work can be carried out smoothly in real-time supervision.This study combines the internal management of law enforcement risk of Zhangzhou Tax Bureau inspection,based on internal control theory,analyzes and discusses the related issues of internal risk management system construction.First,prior to this research work,the relevant data and literature of risk internal management are comprehensively collected,the work results of domestic and foreign scholars on internal management of audit law enforcement risk are sorted out and summarized,and the specific elements of risk internal management are discussed.Then,combine Zhangzhou revenue risk management status of internal audit enforcement,in-depth field research,in the full understanding of the Zhangzhou revenue profile structure and the inspection of law enforcement work general situation,on the basis of analyzing the Zhangzhou tax auditing law enforcement of internal risk management practice as well as the related achievements,and through the questionnaire investigation method,Understood the problems in the internal management of law enforcement risks of tax inspection in Zhangzhou,including the lack of internal risk management concept,the lack of internal management evaluation mechanism,the risk control mechanism constructed is not reasonable enough,and has not formed a scientific and perfect internal control system,and the inadequate supervision and assessment work.Clearly explain the specific causes of the internal management of law enforcement risk of tax inspection in Zhangzhou are lack of internal management concept of risk,lack of internal management evaluation mechanism,inappropriate risk internal management system,lack of internal control mode of information,and not doing a good job of monitoring and evaluating.Finally,based on the analysis of internal management problems and causes of Zhangzhou tax inspection law enforcement risks,reference to the current zhangzhou tax inspection law enforcement risk of internal management related to the actual problems and causes of the problem,Put forward by strengthening the internal management of tax inspection risk of law enforcement main body consciousness and ability,build a more robust assessment of internal risk management mechanism,improve the internal management mechanism,perfect the risk internal management system of the supervision and review of information construction,to optimize risk management measures such as improvement of Zhangzhou tax auditing law enforcement work,It provides reference for Zhangzhou tax inspection law enforcement risk prevention so as to improve the overall level of law enforcement risk management of Zhangzhou tax inspection.