Research On Risk Prevention Of Grassroots Tax Law Enforcement

With the rapid economic and social development,the number of taxpayers has grown swiftly.At the same time,the organizational forms,business models and tax-related demands of enterprises have become increasingly diversified and complicated.Taxpayers' awareness of rights protection is increasing,and tax enforcement environment is complicated.In recent years,the pro-curatorial organs have investigated and punished many tax cadres,which allowed tax cadres to profoundly realize the existence of law enforcement risk.Judging from the cases,grassroots tax enforcement is a frequent area of duty crimes in the taxation sector.Therefore,how to prevent and reduce grassroots tax law enforcement risk is an important and urgent issue for grassroots tax authorities.Preventing the risk of tax law enforcement is not only the need to manage taxes according to law,but also the need to promote the building of cadre ranks and,more importantly,the need for taxation development.This paper takes the State Taxation Bureau of W County as an example to point out the problems existing in grassroots tax enforcement.Then analyze the reasons from the aspects of law enforcement basis,law enforcement management,law enforcement main body and law enforcement environment.Finally,from the four aspects of improving the legal system,improving the institutional mechanism,strengthening the team construction,and optimizing the external environment,put forward specific suggestions for preventing grassroots tax law enforcement risk.The article is divided into four parts:The first part introduces the meaning,characteristics,classification and performance of tax law enforcement risk,and introduces the theoretical foundation of the prevention of tax law enforcement risk in this paper: comprehensive risk management theory,performance management theory,information asymmetry theory.The second part is based on the State Taxation Bureau of W County as an example to introduce the explorations made by grassroots tax authorities in preventing tax law enforcement risks,and puts forward four major problems: the law enforcement basis remains to be regulated,the institutional mechanisms need to be improved,the team building needs to be strengthened,and the environment needs improvement.The third part is the in-depth analysis of the causes of grassroots tax law enforcementrisks,mainly including tax law,law enforcement management,law enforcement subjects and law enforcement environment.The fourth part is the focus of the article,mainly expounding the countermeasures to prevent grass-roots tax law enforcement risks,these are,to improve the tax law system,improve the institutional mechanisms,strengthen team building,and optimize the external environment.