Risks Of Tax Audit Enforcement

Tax audit, has special meaning and specific content, but because of the specificity of the legal, tax audit enforcement risk throughout the entire tax inspection including Cases-Choice, check, trial, execution of each link.In the actual operation, it will involve the tax inspection agency even every tax inspectors, to honor, responsibility and personal, property and other direct benefit.The tax audit enforcement risk, not only has the risk of common characteristics, but also has its own unique characteristics, forms, and the different consequences. In practical work, the impact is the biggest tax audit enforcement risk,mainly includes the tax audit risk of job-related crimes, the tax audit risk of inspectors fault,and the tax audit risk of individual equity.Their specific performance is more varied, the existence of these risks and development, will affect directly the tax audit enforcement, directly affect the tax inspectors. Subjective initiative, direct effects of taxation inspection team’s image, eventually leading to hinder the degree of tax compliance improvement, hindering taxation economic leverage, obstruct tax law enforcement and improve the development of social economy, hinder the entire development process.The tax enforcement risk is a hot research field in recent years,as a part,the tax audit enforcement risk has gradually been attracted more attention.In the international community, the main way of tax audit enforcement risk prevention is to set up a special tax audit institutions, and to give tough enforcement powers; At home,we have already several years of refining the risk of tax audit enforcement. In particular, Local Tax Inspection systems all over the country, has made a lot of different methods and measures, has made some progress. But most of the theoretical research are all on the third party’s point of view, a macro perspective to explore the concept, type, performance and prevention of tax audit risk of law enforcement, and the details of practice and the actual operation and a more detailed study, and most people in the industry, the problems encountered in the practical work is constantly explore, specifically for enforcement risk of tax audit has not yet formed a complete system of theory, for the relevant legitimate rights and interests of the tax inspectors and tax audit guarantee of efficiency, there is no more in-depth research.This article aims at standing on the point of view of the tax inspectors, standing on the point of view of the person directly responsible, based on the relevant laws and regulations of the tax audit, to take literature research and case studies, combined with the course of the practice of the tax system in Hebei Province,supplemented with the display case, and then analyze the risk in the presence of the specific reasons, ultimately proposed to build a tax audit enforcement risk prevention system, hoping to eventually reach the prevention of the risk of tax audit enforcement from three angles of the basis for law enforcement, law enforcement agencies, law enforcement protection.