Reflection On The Risk Of Administrative Enforcement In Taxation Field

The risk of tax law enforcement occurs mainly in the primary law enforcement work, for the different tax enforcement work, especially the mandatory nature of law enforcement is more prone to conflict with the taxpayer, which makes the tax administration more difficult to enforce the law and the risk of enforcement is increased. Therefore, the problem of reflecting on the risk of administrative enforcement in taxation field, which can from the basic theory of the tax administrative enforcement, the risk of tax administrative enforcement and the preventive measures of the risk to starting on the analysis of these three parts. As can be seen, the issue of the risk of the tax administrative enforcement is mainly based on norms inconsistent enforcement, law enforcement is not strict procedures for administrative relative lack of human rights protection and enforcement measures to lift non-standard, not timely. Based on the above issue, the tax authorities in the enforcement of tax administrative enforcement of the tax administration should be clear on the basis of compulsory enforcement, standardize tax administration enforcement program, at the same time improve the quality of law enforcement officers to better safeguard the legitimate rights and interests of taxpayers, thereby strengthening tax administration to lift security measures, to achieve effective tax administration enforcement reduce risk. Especially the grassroots tax authorities should focus on the risk of the tax administrative compulsory enforcement, forced to work more that the tax administration appears to proceed from the practical point of incident, law enforcement locate risk points, and then analyze the causes of risk arising explore risk mitigation measures, prompting a more comprehensive understanding of the tax authorities of tax administration enforcement risk form awareness, improve the effectiveness of risk management, effectively negates the enforcement risk.