Research On Risk Prevention Of Law Enforcement In Tax

Tax inspection in the tax work of our country has an important position, tax inspection as the last line of defense of the tax collection and management work, bear external promote the taxpayer compliance with laws and tax regulations, the promotion of intra gradually standardize the collection and management of important duties, which can easily become the focus of publicans relationship of contradiction and conflict between the laws and regulations. However in recent years because of the unreasonable tax organization installation, there is no perfect tax affairs inspection of law enforcement to protect the system, internal and external supervision and restriction mechanism along is not perfect, tax inspectors and quality and quantity can not and the inspection of law enforcement environment adapt to many because of the continuous advance of the elements and process of the socialist legal system, the taxpayer’s concept of the rule of law and policy grasp ability gradually increased, concern of society on tax inspection ever-increasing external factors under the joint action, the tax inspection law enforcement risks have become increasingly prominent.This article starts with the basic theory of law enforcement, and discusses the risk of tax inspection and law enforcement. The full text is divided into three parts. One, the basic theory of the risk prevention of tax inspection and law enforcement, based on the risk theory, the paper focuses on the concept, types and characteristics of the tax inspection law enforcement risk. Two, tax inspection law enforcement risk analysis. Discussion on the causes of the tax inspection law enforcement risk. From the subjective aspects of the inspectors, the objective aspects of audit personnel and audit instruments to analyze the causes of risk. Also in-depth analysis of audit risk prevention due to insufficient including program illegal issues, to exercise the discretion problem, entity and independent risk;, the tax law enforcement risk prevention measures by analysis on the inspection of law enforcement risk present situation and the origin, and puts forward the concrete and feasible measures, improve the tax inspection process design; second is to establish and perfect the tax inspection law enforcement supervision mechanism; the third is to improve the construction of tax legal system, improve the quality of audit personnel.