Tax Law Enforcement Risk Management Research In China

Tax is the main source of fiscal income and the important economic leverage of macroeconomic regulation and control. Since the reform and opening-up, tax work has achieved great success and made huge contribution to the construction of modernization. The current period and the coming period could be both a promising "golden developing period" and a challenging "contradict-emerged period". It’s implementing the outlook of scientific development that sets new directions and goals of using the function of tax in a comprehensive way. The participation of the economic globalization in an all-round way provides new chances and power of tax management innovation. It’s dealing with the complicated and changeable international political and economical environment that raises new issues and tasks for the development of tax work develop in a sound and rapid way. In order to offer a solid support and security for the economical and social development, we must seize the developing opportunities, face the challenges optimistically and make better use of the function of tax.Administering the tax according to law is the spirit of tax work. It’s a consistent rule that a government should tax its citizens according to law and it is individual responsibility to pay taxes to the government according to law. For many years, tax departments in different levels have made efforts in standardizing tax law enforcement, strengthening law enforcement supervision and clearing law enforcement responsibility. Although the process of tax according to the law has made a great progress, we must know it clearly that, for many reasons from all aspects, there exist phenomena such as improper enforcement, error of enforcement and administrative omission among tax departments and enforcement officers. Those kinds of behaviors would cause lost in administrative proceedings and executive compensation which will lead to a loss of national tax. And the subject of taxation should take the criminal responsibility, administrative responsibility and fault of law enforcement responsibility. These at least figure out two points, one is that there exist risks in tax activities, just as those in economical and social activities; the other is that tax departments prefer post-event supervision and accountability. How to strengthen the awareness of risk? How to change post-event supervision into advance prevention? How to minimize the law enforcement risk to the lowest level? Those are great issues on which should be paid great attention by the tax authorities in the process of law enforcement. Recently domestic theorists and the tax departments have done a lot of useful exploration on the theories and practice about the law enforcement risk. But generally speaking, there are still a lot to be done in understanding the disciplines of risk in the law enforcement and building perfect enforcement risk prevention and control systems.Based on economics and management theories, this article basically exploits Marxist dialectical materialism to probe the risk in the current situation of tax law enforcement. It also combines horizontal and longitudinal comparison, macro-analysis and micro-analysis, induction and deductive methods. It introduces risk management theories to the tax law enforcement management fields, and it offers a monographic study on the tax law enforcement risk prevention and control. It gives a comparatively complete concept of tax law management, a comparatively systemic analysis of the cause of the risk and an in depth exposition of the theories and techniques of recognition, evaluation and control. It concludes some concrete strategies to deal with the tax law enforcement risk in a comparatively comprehensive way. It will contribute to promote the improvement of tax work rule of law。...