Risks Of Tax Law Enforcement And Their Management Countermeasures

With the rapid development of China’s society and economy, the risks of tax lawenforcement have been increasing. President Hu Jintao warned us that “The moredevelopment the economy and society gain and the more improvement themodernization obtains, the more attention we should pay to the potential risks”. Thisincreasing risks call high requirements on our management on risks of tax lawenforcement. At present, the researches on risks of tax law enforcement by researchershome and abroad are far from profound. The author, as a taxation worker, hasresponsibility and obligation to conduct some beneficial exploration in the area, whichis expected to make some possible contributions to the management on risks of tax lawenforcement. Based on the reality of the management on risks of tax law enforcement,this thesis is intended to define risks of tax law enforcement from the perspectives ofsubject, object, subjective and objective aspects, and classify the risks. On the basis, itanalyzes the current situation of management on risks of tax law enforcement by usingrelated data and typical cases. Then it continued to discuss the causes of tax lawenforcement risks, which are factors of law, culture, human resources, management,micro-economics and local governments. Accordingly, from the reality of local taxationof Jiangsu Province, the author puts forward six countermeasures to improve themanagement on risks of tax law enforcement, which are completing tax law system,reinforcing the cultivation of tax paying culture and tax paying consciousness, buildingcontingent of tax law workers, perfecting the mechanism of tax supervision, completingthe network for cooperation and protection and establishing the platform of riskmanagement. Owing to the limitation of space, this thesis does not refer to the theoryand practice relating to enterprise tax risks and foreign tax risks.