A Research On The Risk Prevention For Law Enforcement In The Tax Inspection Of The Local Tax Bureau Of F City

Tax inspection, which is of “Top Priority” in tax work, refers to that tax authorities carryout comprehensive, integrated and professional inspection on taxpayer’s fulfillment of taxpayment in accordance with law. However, due to the lack of prevention for law enforcementrisks, China’s tax authorities are faced with relatively big risks in the law enforcement in taxinspection, such as the risks of errors in tax calculation, in defining unlawful acts, in legalappliance, etc. these risks result in a relatively high alternation and cancellation rate in thecases of administrative review, as well as a higher lawsuit-losing rate than the average rate ofthe national administrative authorities. Therefore, how to guard against the risks of lawenforcement in tax inspection, how to further improve the quality of the tax inspection work,as well as how to enhance the risk awareness of tax inspectors, is very important and urgentfor the development of China’s tax revenue. At the same time, in China, theoretical studies onthe law enforcement in tax inspection are mostly confined to simple explanations to thecategories of risks; corresponding measures for risk prevention have not been developed. Incombination with actual cases, the paper proposes management mechanism and preventionmethods for the risks of law enforcement in tax inspection, which is of certain referentialvalue to tax authorities.With the rapid economic development of F City, tax violations are becoming more andmore common; therefore, it assumes great importance to strengthen the work of tax inspection.The paper carries out a case study on the local tax bureau of F city. Firstly, the paperintroduces the overall situation of the bureau in various aspects. Then, based on the specificcases of tax inspection in F city in recent years, the paper conducts analysis of the specificdata, and refines the concepts, types and characteristics of the risks of law enforcement in taxinspection. On the basis, they paper applies the theories and methods of risk management tocarry out risk identification. In terms of tax calculation, behavior definition, legal appliance,law enforce procedures, and honest duty performance, the paper reveals the status quo of therisks of law enforcement in tax inspection of the local tax bureau of F city, and then points outthe harmful influence of the objectively existing risks in law enforcement: on the one hand,they hinder the efficacy of the work of tax inspection; on the other hand, they undermine thelegitimate rights and interests of the taxpayers. Subsequently, the paper proceeds withanalyses one by one on the causes and links of the risks’ generation. Finally, from differentperspectives like process design, internal supervision, external supervision, scientific means, the paper “suits the remedy to the case” and proposes the specific measures and suggestionsto guard against the risks of law enforcement in tax inspection, to provide reference for taxinspection department and staffs to guard against law enforcement risks, for the purpose ofprotecting the legitimate rights and interests of the tax inspection staffs and taxpayers, as wellas giving full play to the functions of the tax inspection in the new era.