The Research Of Risks Tax Inspection

Regions from the State Administration of Taxation to the Inland Revenue Departmentare increasing the tax audit law enforcement. However, due to the tax laws of a standardizedsystem has not been established, unified and standardized system of tax inspectors also didnot form, the lack of tax inspectors inside and outside the mechanism of supervision and lawenforcement security system is not perfect, the inspectors can not meet the quality andquantity of the current tax audit the requirements of the law enforcement environment,multiple factors such as, for these reasons makes the issue of enforcement of our taxinspectors frequent, which，in particular, of particular concern is the administrativereconsideration, administrative litigation and enforcement risks caused by the tax authoritiesfor tax audit enforcement behavior. Difficult to implement tax audit enforcement risks existwill enable the tax audit of this important tax law enforcement，seriously restricting the taxaudit functions play the role, make the tax audit law enforcement agencies encounter"embattled" for the tax inspection authorities and their personnel a variety of adverseconsequences to bring the risk of law enforcement, has become tax inspectors must be takenseriously and step up to solve the bottleneck problem of the survival and development.The universality of the combination of the author engaged in the actual tax inspectorswork experience, learning experience to draw on the theory and practice of the audit work athome and abroad, analysis, summed up the concept, types and characteristics of the risk oftax audit enforcement, and focus on the current tax audit enforcement risks conditions,in-depth analysis of the causes of audit risk，and put forward proposals and measures toprevent and reduce risk, which will help the inspection system and regulations, standardizeddevelopment, benefit the better play of the tax audit function.