Research On Tax Law Enforcement Risk Of Basic Level Taxation Institutions In The City Of Shizuishan

Taxation by law is a concrete manifestation of the rule of law in the field of taxation and an important part of the modernization of state governance,which is also the need of the economy development in the new period.At present,China's taxation legal system is still not perfect,and the taxation management model can not fully adapt to the development in the new situation.The various drawbacks in management has banned the vitality of the market economy and increased the law enforcement risk of tax authorities and tax cadres.The reform of the taxation department began in March 2018,the State Taxation Bureau at the provincial level and below merged with the Local Taxation Bureau.The new situation and new problems after the merger have been making the law enforcement subjects face more severe challenges.In the new situation,how tax authorities and tax cadres use the rule of law in both thinking and action to deal with tax enforcement risks and promote the process of tax modernization has become an important research topic.This paper is based on the needs of response and control of the tax law enforcement risk in Shizuishan City.Through the literature,field visit,investigation and analysis,etc.,based on the inductive analysis of the current situation of tax enforcement risks in Shizuishan City,it sort out the main problems in the tax enforcement risk of Shizuishan City and analyzed the causes of the problems under the guide of the theory of public power constraints and information asymmetry theory.Finally,it put forward the measures to respond and control the tax enforcement risks in Shizuishan City.The preliminary conclusion of the study is that as an authority located in the underdeveloped areas in the northwest,Shizuishan Taxation Bureau doesn't have advantages in the concept of basic level tax management when compared with other provinces.The quality of taxpayers in the city is lower than the national average,and the economy is in a transitional downturn.The work relevant to the law enforcement risk has certain problems in law enforcement environment,management mechanism,law enforcement personnel,and law enforcement targets.A set of appropriate and feasible measures are needed to deal with and control law enforcement risks.First of all,we should optimize the tax enforcement environment by strengthening the management of normative documents,standardizing discretion,creating a synergy of comprehensive taxation and increasing tax law propaganda.Secondly,we should improve the tax enforcement management mechanism by improving the organization and management system,the supervision and evaluation mechanism and the incentive system for tax law enforcement personnel.Finally,it is necessary to improve the quality of tax law enforcement personnel,strengthen knowledge learning,enhance professional ethics and provide team support for the response and control of tax enforcement risks.