Local Taxes In The Law Enforcement Responsibility System For Enforcement Risk Prevention

With the continuous development of the socialist market economy, rule of law conceptof the proposal, the core content of the taxes according to tax enforcement, tax lawenforcement standardization and fine, local tax authorities at all levels faced by lawenforcement the growing risk, howbecome an important issue faced by the local taxauthorities at all levels to prevent law enforcement risk. The tax law enforcementresponsibility system is an important part of the administrative law enforcementresponsibility system is the system of administration according to law, the tax according tolaw. Implementation of tax law enforcement responsibility to standardize law enforcementactivities, to improve the quality of tax collection, strengthen supervision over lawenforcement is an important means of guarding against the risk of law enforcement.This article will introduce a tax law enforcement responsibility, connotation andcharacteristics analysis of the operating mechanism of the current tax law enforcementresponsibility, summed up the role of tax law enforcement responsibility in the local tax lawenforcement risk prevention. Explore the causes and prevention of the status quo ofthe local tax law enforcement risk, that risk prevention with regard to the problems, thebasis of the use tax law enforcement responsibility to prevent the risk of local tax lawenforcement to start, combined with the actual work of the Harbin Municipal LocalTaxation Bureau, the full investigation and study proposed program to improve thecurrent tax law enforcement responsibility of the system views the implementation of theenforcement of tax law enforcement responsibility system, and the actual tax enforcementprocess, so as to achieve full play to the role of tax enforcement responsibility, to preventthe local tax law enforcement risk purpose.