Research On Risk Management Of Tax Enforcement At Country Level In China

With the further deepening of Tax-reform,"rule by law" as the first principle of tax law enforcement is getting more and more attention.The tax system is a vertical management organization with many points,long lines and wide sides.In particular,the integrated law enforcement resources have brought more law enforcement pressure after the combination of national and local taxes in 2018.In the huge tax system,the county tax enforcers who have great power and face high risks are at the end of the organization's framework.Standing at the forefront of law enforcement,the county tax enforcers affect the economic interests of taxpayers,the personal interests of tax cadres and the credibility of national tax law enforcement directly.In a word,the study on county tax enforcement is helpful to protect the personal rights of tax officials,to protect the legitimate interests of taxpayers and to improve the level of administration according to law in China.Proceed from tax practice in G county tax bureau of H province,this paper studies the subject of risk management at the county level tax enforcement by combining the theoretical knowledge of risk management,internal control and marxism-leninism power restriction.As an example of G county tax bureau,the paper defines the concept of county tax law enforcement and risk management clearly,explains the law enforcement risk management status of the county tax bureau,faces up to the problems in current tax enforcement,deeply analyzes the causes of these problems,then puts forward feasible countermeasures to perfecting the law enforcement risk at the tax bureau of county.