Research On The Risk Prevention Of Tax Law Enforcement In The Local Tax Department

With the deepening of the social economic system reform, the market subjects showed a trend of diversification, the contradictions between the various social interests are sharpening, environment of tax law enforcement is extremely complex, risks also increased. At the same time, with the improvement of taxpayers'legal rights consciousness, tax related disputes trend toward expansion, grass-roots tax law enforcement has become the focus of attention for national judicial, administrative supervision and public opinion. These changes are a kind of higher requirements for the standardization of the grass-roots tax departments and tax law enforcement of tax officials. How to regulate the tax law enforcement, respond actively, effectively prevent and timely resolve tax law enforcement risk, establish an appropriate tax law enforcement environment for rule of law, create conditions for peace enforcement of tax cadres at the grass-roots, has become an important and urgent problem have to be pay attention and solved for the grass-roots local tax department at the new situation. In recent years, some scholars and local tax departments have tried to introduce risk management theory to tax administration practices, analyze the risks and causes of the tax law enforcement, prevent risks by building rules and regulations for strengthening tax administration, increasing the efficiency of the law enforcement, and preventing risks of the law enforcement. They have achieved some success, but a perfect tax law enforcement risk management theory and suitable tax law enforcement risk management operation mechanism has not been formed. On the basis of current research results, this article starts from tax law enforcement practice of the grass-roots tax departments, risk management theory as its framework, carding the ideas and measures on tax law enforcement risk and prevention from Chinese and foreign theorists. All of these are the purpose of the study of this article. Further exploring to establish tax law enforcement risk prevention system at the grass-roots local tax departments, defining the related concepts and theories, using the theory of risk management, analyzing the present situation of tax law enforcement at the grass-roots, elaborating the key risk points of each section for tax law enforcement risks and daily taxation practice and exploring the reasons of the law enforcement risks, this article combined with specific tax law enforcement case analysis at Lin fen Local Taxation Bureau, introduces the main methods and measures on tax law enforcement risk prevention management and put forwards specific suggestions about the construction of tax law enforcement risk prevention system at the grass-roots local tax departments.