Tax Law Enforcement Risk Prevention

Tax law enforcement is an important part of the state administrative law enforcement for countries, shoulder the burden of taxes, accumulate the people. With the acceleration of the national legal, tax authorities as executive state tax laws, regulations and policies of the important law enforcement agencies, facing small to economic losses, big to violate the law regulations of law enforcement, has become risk the risk of key industries and department, research on how to effectively prevent the tax law enforcement risk is urgently needed. This paper foreordained by combining the actual situation of dongying city local taxation bureau, in-depth analysis of manifestation of the tax law enforcement, with the risk of human resource management, advanced ideas seriously study specific preventive measures and countermeasures, meet and adapt to the needs of the development of taxation cadres to govern by law, thereby enhancing the initiative, better prevent tax law enforcement risks.This article begins with the analysis of the tax law enforcement risk status and problems of key performance around administrative power and perform the operation of the tax risk is prone to link, is prone to post, is prone to time, emphatically seize administrative power and tax "perform three key", namely, key is seized key leading cadres; Grab a key position, the key is to tax collection hillock, tax audit hillock, office, the finance, organization JiJianBan personnel section, etc; Seize key link, the key is to tax audit, tax collection and the review and approval, personnel adjustment, infrastructure projects, large items such as purchasing, financial expenditure, sift out nine 82 tax law enforcement risk points. Secondly, the thorough analysis tax system objective reasons of law enforcement risk produce, objective factors mainly policy factors, environmental factors and restricting factors, subjective factors is deep taxation cadres thought reason that tax law enforcement risk factors of end or people management of taxation cadres, is the problem existing in the tax system is about human resources management problems, and puts forward under the new situation to the traditional personnel management system of the importance of innovation, points out, the necessity of strengthening human resources management and development, analysis, to solve the current tax department management of human resources existing problems of importance and necessity. Again, the union human resource management, this paper discusses the related theory of taxation cadres in the tax law enforcement should have what kind of quality, and put forward the construction of taxation cadres team quality goals for solving the taxation cadres thought from the tax law enforcement risk problem pinpoint the direction. Finally, around the human resources management theory, combined with the experience of dongying city local taxation bureau, around does well the human resources practice investigation and develop human resources is analyzed and determined the development needs of taxation cadres, the in-depth study of how to develop good study the development needs of taxation cadres; Around clear enforcement management area, establish tax collection quality index system, perfecting the tax analysis - tax assessment - tax auditing - tax monitoring four-in-one interactive mechanism, strengthen the ZhaBai problem is corrected, further study of tracking supervision of how to realize the whole process of taxation cadres tax law enforcement accountable; Around the establishment of scientific index, intensifying process control, introduced appraisal system, thorough research how to establish rigorous scientific evaluation system, give full play to the standardization requirements and good assessment leading role; Variety of cadre selection way around with use, dredge cadre education training exchange channel, modifications and how to realize the way, further study of tax system of systemic present human resources to cultivate, develop, management and use; Around establish advanced culture, to construct the harmonious tax tax moral system, build strong land tax environment atmosphere, carry out in-depth strove to be activities, vigorously developing the rich and colorful cultural activities, in-depth research how to better taxation cadres, arouse the tax incentive of cadres and employees working enthusiasm, promote upright, builds the good work atmosphere. A series of stimulate inner vigor, ascension taxation cadres comprehensive qualities, promote self development, standardize law enforcement activities, prevent law enforcement risks of dongying city, opinion suggestion in local tax bureau is explored for the practice of refining and theoretic distillation measures, which has the characteristics of example of the guidance, and universal significance for other units, learn from. This paper mainly adopted literature, case of research methods, through application of public management and human resource management related theory to study how to prevent tax law enforcement risks, can stand in a higher theoretical level, the broader theory perspective, more systematic, comprehensive and scientific analysis through the tax system, analyzes thoroughly cadres in the tax law enforcement risks generated from ideological origins, important of human resource management, the people from the height of the demand, pay attention to people's all-round development point of view, the tax system is put forward to strengthen cadres management and improving cadres comprehensive qualities, reduce the risk of law enforcement, and opinion suggestion better jams the ideological root of the tax law enforcement risks. Meanwhile, dongying city local taxation bureau taxation cadres management in the concrete practice, explored some effective measures and experience, these practices, for public management theory, especially human resources management theory to provide some practical reasoning, better rich, application and deepen human resources management plays a certain supplementary function.