A Research On Dealing With Risks Of Tax Law Enforcement In China

With the development of the process of tax according to law, in particular since the18 th National Congress of the CPC, tax reform significantly accelerate the development process of the Party, the level of tax law significantly improved tax administration to accelerate decentralization, the "Internet + Tax" of the existing tax management is not a small impact, etc., which change and development, the entire tax collection system,especially in the line of grass-roots tax authorities to bring greater challenges in reducing the burden on taxpayers, while also inevitably changed the tax law enforcement risk.In this article, starting from the concept of risk, it discusses the development of risk management,and the development of detailed risk management philosophy in our tax collection practices, combined with changes in the current situation gives a new way to solve the problem. First chapter introduces the background, significance and innovation of this paper,in chronological order, respectively, introduced the theory research trends, elaborated the idea and framework of this study; the second chapter describes the theoretical basis of the tax law enforcement risk from the concept of risk to the development of risk management theory, the concept of tax law enforcement risk, given its characteristics and classification,and briefly introduces the theory of asymmetric information, public power control theory and new public management theory; Chapter III It describes the current situation and problems of tax law enforcement risk management, and analyzes the challenges of the current tax reform and development tax enforcement risks; the fourth chapter describes the experience of Western countries in the control and prevention of tax law enforcement risk from whole It gives a reference can learn, and details of management experience and domestic cities, and proposed management enlightenment for reference; the fifth chapter is the core section of this article, in accordance with the foregoing discussion, reference to foreign management experience, from the grassroots tax department management reality,given the tax law enforcement risk prevention measures; sixth chapter is the conclusion and prospect, summed up the entirety of theoretical conclusions, and the goal of building a modern outlook taxes will be realized.