The Research On Quanzhou City Tax System’s Law Enforcement Risk Management Of The Tax Assessment

Tax is the basis of national fiscal and tax department as tax collection on behalf of the State to exercise the right of the executive, according to tax is the main responsibility, how to ensure the full amount of tax, it is essential to set tax collection and management modes, nine of the last century 1980 s after the collection mode mainly through "tax administrator system" to ensure that the income tax every year, but in the new situation in the pattern exposed a lot of problems, especially serious weakening sources of revenue management, for which the tax authorities by reference the successful experience of foreign countries, and actively explore the use of new ways to strengthen the monitoring and management of tax sources, tax assessment emerged. Tax assessment is derived from the practical work of a new tax sources of revenue management, it appears to reflect the tax administration and scientific, professional and meticulous development requirements, optimizing tax management system, reducing loss of tax revenue, promote tax compliance It has a very important practical significance. As a novelty, the tax authorities and law enforcement officers on the tax law enforcement risk assessment in cryptic inevitable lack of knowledge, prone to improper enforcement, enforcement of administrative errors or omission or crime and so on.In this paper, the theory of Public Administration as a foothold to the current enforcement of risk management theory, based on the tax assessment tax system Quanzhou practice as a blueprint, in-depth features and analysis in the form of tax law enforcement risk assessment, the system analyzes the the reason law enforcement risks arising, and because the nature of game theory borrowed from law enforcement risks generated by exploration, risks set forth in detail the dangers of law enforcement, which points out the necessity and importance of enforcement of risk management, the last of the current tax system in Quanzhou enforcement of risk management to analyze the situation, analyze the outstanding issues and reasons present therein, and based on these issues to improve the tax system, tax policy proposal Quanzhou assessment enforcement of risk management, discusses build a "comprehensive risk management" of the tax law enforcement risk management system, to better promote the work of administering the tax process and promote the healthy and orderly development of the socialist market economy.