The Research Of The Tax Law Enforcement Risk Management Of Jiangxi Province Local Taxation Bureau

At present,since China's market economic system is not sound,the environment of law-based tax administration is not ideal,the consciousness of “official position” of the administrative law enforcement officials has not yet eradicated,and with other subjective and objective factors,China's tax authorities enforcement power is not fully conform to the system,the risk management mechanism has not been established completely,the situation the administrative law enforcement officials take disorderly actions since ignore the risk or negative actions since fear of risk still occurs.With the reform of China's fiscal and taxation system stepping into the deep water area,the tax department's law enforcement behavior is supervised by the community,the administrative law enforcement activities must be carried out in the framework of the law.There are a lot of tax services,basic management matters,risk management issues and legal affairs in the tax department.In the implementation of tax incentives,optimizing tax services,deepening the national tax and local tax collection and management system reform,developing cooperation between national tax and local tax.The hidden risk of law enforcement in the daily management is easier to exposed,the tax management ability gradually fails to meet the inherent requirement of tax management,the risk of law enforcement increases.Therefore,it is of great significance to explore and practice tax risk management.From the strategic level,the tax risk management is fundamental,the system with scientific and standardized management,avoiding and preventing risk from the source,controlling tax violations,help to reduce the risk of tax law enforcement officers,and comprehensively deepen the tax according to law.From the practical operation level,the tax risk management helps to improve the quality of tax collection and management,it is also conducive to building a harmonious tax collection relationship and guaranteeing the safety,health and family happiness of the tax official.The basic elements of tax risk management include goal planning,information collection,risk identification,ranking,risk response,process monitoring and evaluation feedback,and the revision of the evaluation results applied to the planning objectives,resulting in a healthy interaction,continuous improvement of the closed-loop management.This paper expounds the main practices and shortcomings of the Jiangxi LocalTaxation Bureau on the risk of tax law enforcement,and puts forward the countermeasures of Jiangxi tax risk management: strengthening the management of normative documents,strengthening the propaganda risk management concept,perfecting the risk management mechanism,breaking the risk management difficulties,promoting risk management data management,strengthen the team building,strengthen internal and external supervision.