A Study On The Tax Law Enforcement Risk

In recent years, along with the reinforce of tax administration by law, under the essential plan of"manages state affairs according to law"and the policy instruction of"governs the tax legally", the awareness of law and the law enforcement level of our country's taxation affairs staff members had improved and strengthened, the law enforcement procedure and the law enforcement behavior are day by day standard, but for various reasons, on some places or individual body the varying degree the phenomenon which breaks the law, does not enforce the law strictly and does not punish illegal activities, particularly the angle which answers a charge from the standard tax law enforcement and the administration carefully examines, the tax law enforcement also has many hidden dangers.Therefore, the taxation departments must standard the tax law enforcement behaviors and reduce the tax law enforcement risk. But recently the domestic and foreign study on the tax law enforcement risk was also quite deficient, and the present fundamental research was not very also thorough comprehensively. Therefore, a study on the tax law enforcement risk not only has the practical significance, but has the profound theory value.This article researches from the present situation of tax law enforcement, then penetrates into the fundamental research to the tax law enforcement risk, through the analysis to the tax law enforcement risk's manifestations and the origins, proposes the guard countermeasures. In carries on the fundamental research and the empirical analysis, the law enforcement risk will be enforced to fall the threshold. The paper altogether divides into five parts:The first part mainly elaborates this topic significance and the recent years domestic and foreign about the tax law enforcement risk related literature search and the experience, finally introduces this article's research mentality, the method, the innovation and the insufficiency.The second part is theoretical analysis to the tax law enforcement risk, obtains from the present situation of our country's tax law enforcement into the tax law enforcement risk's meaning ,the essence and the types, ultimately this article analyzes the experiences about overseas the tax law enforcement risk control .The third part is the empirical analysis, which divides into four kinds of risks. Examples the illustrative cases to each kind of manifestation and carries on the legal principle theory of law analysis one by one.The fourth part is searches to the reasons of tax law enforcement risk, which is the key point. This part launches the system analysis mainly from the society, the personnel, the mechanism, and the information four aspects.The fifth part is the guard countermeasures of our country's tax law enforcement risk, which is the core,including perfecting the tax laws, and optimizing law enforcement environment; improving the personnel quality, and strengthening the troop construction; enforcing the law procedure strictly, and perfecting the law enforcement mechanism; strengthening law enforcement surveillance, and practicing the liability system.This article's innovation has two: First, according to the tax affairs in the current management, the routine law enforcement and the working practice, the tax law enforcement risk's manifestations are divided into four, then points out the related illustrative case one by one, unifies our country current law to launch the legal principle theory of law analysis; Second, this article analyzes the tax law enforcement risk origin from the different angle, and based on the systematic discussion analyzes guard countermeasures, in which establishes an indicator system to weigh the tax law enforcement level .They all have certain profits from the significance and the instruction value regarding the tax affairs practice.