Research On The Risk Management Of Tax Inspection

Tax inspection is created with the creation of tax activities, it is the necessary link to ensure the national tax revenue. As the indispensable component of tax collection and administration, the role of tax inspection for attacking illegal tax activities, rectifying and standardizing tax orders, ensuring tax revenue as well as promoting tax law-enforcement being more and more significant.However, along with the increasing complex environment of tax management in China, the supervision to administrative subjects becomes more and more strict, with our citizens' increasing awareness of their rights, the law-enforcement risks of tax inspection has also been going up.For a long time, the academia had not formed the complete set of theoretical system about the study of tax risk management and tax inspection risk. The foreign research on tax risk focused more on the enterprise risk, the study on the law-enforcement risk of the government administrative subjects is few and disordered, let alone the study related with tax inspection risk. The domestic research on the prevention of tax law-enforcement risk started late and stayed on a superficial layer, lags behind compared with the practical requirements. In the content of practice, notwithstanding the growing prominent significance of tax inspection in the system of tax collection and administration, the quality and efficiency of our tax inspection is not high at present. There exist a huge number of unsure factors to achieve tax-administration-abiding-law and execute-law-fairly in tax inspection.This paper base on the theoretical study associated with the actual working experiences in tax inspection by myself, combined with achievement of foreign research and domestic research in risk management and risk management of tax inspection, making a deep investigation in the area of tax inspection system in China currently. It is aiming at revealing the main risks and the consequences in the law-enforcement level according to the problems brought from the practice of tax inspection. Last but not least, through the analysis of the influence factors of tax inspection risk, I endeavor to give suggestions in improving for the risk management of tax inspection from the following six aspects, legal mechanism, law-enforcement mechanism, quality mechanism, talent mechanism and organize mechanism. The improvement of efficiency and quality of tax collection and administration cannot achieve without the effective risk management of tax inspection, as well as the effective risk management of tax inspection cannot achieve without the wholesome tax system. It is valuable and meaningful for building the tax atmosphere that comply with the socialist market economy environment and the increasing perfect tax system by making a deeper theoretical study in the risk management of tax inspection, improving the system development of tax inspection and making sure it working in a health and effective way.