Tax Collection And Enforcement Risk And Prevention Management

Risk can be defined as the possible factors bringing negative effects to one entity when it tries to realizing its objectives. The risk of the tax law enforcement is getting higher and higher with the globalization of the economy. The Risk Management of the tax law enforcement is to help the tax authority to reach its fixed goals.By making use of the guiding principles of the Risk Management enacted by OECD and European Union, the paper tries to do research on the rules of China's risk of the tax law enforcement, and by studying the practice of the local taxation of Zhejiang province and the Risk Management theory, the paper brings forward countermeasures for the current issues on China's risk of the tax law enforcement.The paper mainly uses empirical study and case study.In the introduction part, firstly the paper explains the necessity of the study by some typical taxation cases. Secondly it reviews the study of the Risk Management of the tax law enforcement of China, and analyzes the achievements and weaknesses of it. Thirdly, it summarizes the purpose, difficulties, innovative ideas of the study and the framework of it.Chapter one defines the concept of the Risk Management of the tax law enforcement, and clarifies different risks according to the basic procedures of the tax law enforcement, the subjects which the risk of tax law enforcement does harm to ,the consequences which the risk leads to, etc. .Chapter two analyses the causes of the risk of the tax law enforcement concerning the legal system building, the social thoughts and environment, the internal administration of the tax authority and administrative planning.Chapter three explains the significance of preventing the risk of the tax law enforcement. And it brings forth the countermeasures on the consummation of Tax distribution system in China, the tax law legislation, the quality management, the tax source collateral management, the quality management of the tax law enforcement, innovation of ideas on collecting tax and improving tax service.The main conclusion and innovative ideas of the paper are as follows:the first is that the risk of the tax law enforcement could be clarified as three categories, revenue risk, administration risk and compliance risk according to the different subjects which the risk of tax law enforcement influences and they influence by each other.The second is that the prevention management is the most important part of the Risk Management of the tax law enforcement. The prevention management requires deep analysis of the causes of the risk and ascertaining the key elements of the risk.The third is that the purpose of the Risk Management of the tax law enforcement is to improve the efficiency and quality of the tax administration. To improve the efficiency is to collect tax as much as possible by law while using the least cost. To improve the quality of the tax administration is to improve the tax return filing and tax paying compliance by making efforts on tax services.