A Research On Dealing With Risks Of Tax Law Enforcement In China Taking Shenxian Administration Of Taxation As An Example

Tax law enforcement is an important part of the tax collection and administration, strict and efficient tax law enforcement can enhance the level of our country’s tax collection and administration. At present, because our country tax revenue legal system is not perfect, the law enforcers knowledge level is limited, the influence of the realistic factors such as government intervention, causes our country tax revenue law enforcement is difficult to adapt to the high-speed development of economy, contributed to the enterprise tax burden imbalance, affect the enterprise tax compliance. At the same time, in the face of the awakening of citizens legal consciousness and discipline inspection organs constant attention to tax law enforcement, perfecting the tax law enforcement, to prevent tax law enforcement risk become an important work of tax authorities at present. In this paper, the relevant theory and risk management for reference foreign advanced tax management concept, combined with the actual situation of deep shen county revenue management at the grass-roots level, in the form of research, institution transference, analyzed the current background of tax law enforcement risk, classification and reasons, and put forward from the Angle of convenient, efficient and feasible solution to the problem of new ideas. he first chapter is the introduction, which introduces the background, significance and innovation. It describes the current status of research on the risk of tax law enforcement in chronological order both at home and abroad and the research ideas and framework in a whole, which serves to clear the thinking and pave the way for the development. the second chapter studies the theoretical basis of the tax law enforcement risk, from the concept of risk and define the characteristics and performance of law enforcement in the form of tax risks, progressively, step by step, and a brief introduction to risk management theory, public power control theory, tax compliance theory, social theory in four industrial division of labor theory; the third chapter of the current situation and the risk classification of tax law enforcement. The State Administration of Taxation chapter SHENXIAN actual situation, for example, details the status quo of China’s tax law enforcement risk, according to the reason for the risk arising divided: The purpose of risk, risk procedures, evidence of risk, after risk and tax standing grassroots workers from the perspective of a comprehensive analysis of six aspects of tax law enforcement risk arising reason; fourth chapter of Western countries tax law enforcement risk measures, such as: self-assessment system for taxpayers, independent Tax Court, the taxpayer registration coding system, professional management and other sources of revenue system, sources of revenue for the country to enhance the management level to provide a variety of reference for the construction of the tax law enforcement risk for China’s national conditions to prevent new system provides support; Chapter combine paper discusses the prevention of tax law enforcement risk put forward new ideas, is the core of this article chapters, according to the simple, easy, reasonable and lawful basis, from the set disclaimers, implement trace management, standardized monitoring obtain evidence, strengthen internal construction tax enforcement agencies, tax optimization external environment, establish tax beliefs, six aspects, for the establishment with Chinese characteristics, tax risk management system to make a useful exploration. Chapter VI Conclusions and prospects. Combined with their actual work, to make their own assessment and future prospects for the prevention of tax law enforcement risk, pointing out that the key to prevention of tax collection and enforcement is to improve the quality of risk to redraw the rights and obligations between the tax authorities and taxpayers, according to Taxpayers the principle of self-assessment, both have the right to taxpayers, but also the responsibility to the taxpayers, both for the protection of the interests of taxpayers, improve tax compliance, but also help to mobilize the enthusiasm of tax officials to improve tax collection efficiency and service quality.