Legal Research On Prevention And Control In The Risk Of Tax Law Enforcement

With the implementation of the strategy rule of law and promote the construction of the socialist market economy, tax policy instruments, strengthening of tax administration and so need to take the form of law, tax law as an objective the healthy development of revenue requirements in the new era and taxation The theme and basic law. At the same time, according to the State Administration of Taxation, "tax according to law, and strictly managing the team,"the general requirements of administering the tax system to study the issue had been put on the agenda.Compared to other state powers, administrative power is determined to be expansionary and abusive by its nature. Therefore the enforcement risk faced by the administrative law enforcement entity is the biggest. As an important administrative enforcement department, tax authorities have a lot enforcement powers during the course of tax collection, tax management, tax inspection, tax punishment and so on. However, systematic research of how to avoid the risk of tax law enforcing from a legal perspective is still deficient. How to effectively manage the risk of tax law enforcing and improve the quality of tax law enforcing, is a hot topic in the circle of theory and practice in recent years.At the present stage, we must have a clear recognition of the present status of our tax law enforcement. The quantity and quality of the tax laws and regulations of our country are far more less than the law developed countries. There are only two documents, Individual Income Tax Law and Enterprise Income Tax Law, are in law level among the 20 taxes categories. The legislation of many tax areas are still in vacuum state, which make the tax law enforcement to be like water without resource, a tree without roots. Our country should learn and combine the mature legal theory of other countries with our tax law enforcement practices, and research the rule of the risk arising from our tax law enforcement to improve the legal environment of our tax law enforcement through tax legalism, protecting the legitimate interests of taxpayers and creating good environment of tax law enforcement etc. areas.This topic is different from the existing research, and is expected to be pioneering research based on the previous research to extend to the breadth and depth of this area. In this paper, the current situation of domestic tax law enforcement is sorted out, and by analyzing the regular pattern of tax enforcement in our country using of empirical analysis, legal analysis and humanity analysis and other research methods, the enforcement risk caused by irregular of entity, procedure and other related behavior is analyzed, combined with characteristics of China’s tax law enforcement and my practical work experience. And by reference to tax-related systems, tax risk prevention system and legal theory from home and abroad, the suggestion about improving the internal risk control mechanism of tax law enforcement, limiting the discretion of law enforcement and protecting the rights of taxpayers, strengthen tax enforcement supervision system and strengthen supervision and inspection of the internal and external of tax law enforcement and supervision the tax enforcement by informatization method have been given in this paper. The suggestion on the prevention and control of tax enforcement risk from legal and other aspects has also been given in this paper, in order to effective manage the tax enforcement risk and ultimately improve the security system of tax enforcement.