Study Of Tax Law Enforcement Risks

The attention to risk by countries all over the world has always stressed on the research of the enterprise risk for a long time. The financial risk has been proposed for only ten years or so, and the research of the law enforcement risk is extremely rare. The tax law enforcement risk research is quite trivial in foreign countries, and has no theoretical system now. Although we have some research in this field, our research seems far behind the times compare with the practical requirement. The tax law enforcement risk management is still in the embryonic stage. "Breaks ground leaves" needs time.Regarding the law enforcement practice of the tax administration at the grass-roots level in our country, the law enforcement is unceasingly consummating and reinforcing, but there still exist dissatisfaction in many aspects. Along with the reinforce of tax administration by law and the promulgation and the implementation of the new law of tax collection and management, the awareness of protecting legitimate rights and interests in administrative organ has improved increasingly , and the higher requirement to the executive branch has been posed, and the State Administration of taxation has vigorously advanced the responsibility system of the tax law enforcement, strengthened the surveillance restriction to the legal jurisdiction of the tax in recent years, the tax law enforcement risk has enlarged continuously. How to know and dodge these risks has become the important topic which the tax affairs institution and its staff must earnestly study and solve during fulfilling the responsibility process under the new circumstances.This paper tries to introduce the risk and the risk management idea into tax revenue law enforcement domain. In view of the main reason to exert the tax law enforcement risk, I propose the guard countermeasure, aimed at reducing the risk to the lowest limitation. The paper has been divided into three parts:First part: The general statement to the tax law enforcement risk and management. This part elaborates the meaning of tax law enforcement risk, its classification, characteristic, and the relative concept of the risk, discusses the necessity of tax revenue law enforcement risk management, the goal and method of management, to provide the theory for the tax law enforcement risk management and the measure.Second part: The analysis of the tax law enforcement risk condition in our country. First, I introduce the general condition of the tax law enforcement and its risk in our country at present, then point out the link which often make mistakes during the tax law enforcement process through analyzing the examples. Finally, on the basic of our actual situation, I analyze the main reasons of producing the risk to the tax law enforcement, such as social factor, legal factor, technical factor, human factor.Third part: The guard countermeasure of our country tax law enforcement risk. This part is the core of this paper. According to the origin of our country tax law enforcement risk, I propose the concrete guard countermeasures, such as the improvement of the tax law system, the reinforcement in the organization management of the tax law enforcement, the reinforcement of the law enforcement troop construction, the improvement of the surveillance restriction mechanism, the perfection of the tax network in tax association and tax protection.