On The Enforcement Risk Management Of Grass-Roots Tax Authorities

Since the 18 th National Congress of the Communist Party of China was held,the construction of national rule of law has entered a new stage,and the degree of social legalization has been deepening.At present,the reform of our country’s land tax collection and management system is deepening step by step.With the rapid development of social economy,more and more taxpayers begin to realize the importance of safeguarding their rights,and put forward stricter requirements for the standardization of law enforcement means and procedures adopted by tax authorities in the relationship between taxation and payment.Tax authorities in many areas have realized the tremendous changes that have taken place in the current internal and external environment.They have taken measures to speed up the transformation and reform of the functions of public service organs,actively accept the joint supervision of the whole community,and standardize their own law enforcement behavior.Under this background,some risks of tax law enforcement are gradually exposed.Therefore,tax officials must fully realize the seriousness of the current situation and take measures to prevent the risks of tax law enforcement in advance.In order to effectively control the risk of tax law enforcement and improve the current law enforcement standards and level of tax authorities,we must start from the source,strengthen the risk management of tax law enforcement,and establish a scientific and reasonable tax law enforcement system.This is also an important issue that the grassroots tax law enforcement departments need to solve in the period of reform and change.There are seven chapters in this paper.The main contents of each part are as follows:Introduction.It introduces the background of the selected topic,research significance and literature review,etc.PartⅠ: related concepts and theoretical basis.The concepts and theories of tax law enforcement risk,risk management theory and information asymmetry theory are introduced.PartⅡ: status quo of tax law enforcement risk management in Jinning district tax bureau.Taking Jinning district tax bureau as an example,this paper analyzes the actual situation of tax law enforcement risk management of grassroots tax authorities.PartⅢ: problems and causes of tax law enforcement risk management in Jinning district tax bureau.Focusing on the basis of law enforcement,law enforcement subject,law enforcement system platform,law enforcement supervision from four aspects summarized the grassroots tax authorities in the tax law enforcement management problems,and its formation of the reasons for in-depth exploration.PartⅣ: domestic and foreign tax law enforcement risk management reference.This paper mainly introduces the practice of tax law enforcement risk management at home and abroad in order to summarize some experience worth learning.PartⅤ: Suggestions on optimizing tax law enforcement risk management of grassroots tax authorities.According to the causes of the problems and the practices of advanced regions,this paper puts forward countermeasures and Suggestions for improving the risk management of tax law enforcement.