Research On Tax Law Enforcement Risk's Influence Factors In Taxation Bureau Of Pingtan Comprehensive Experimental Area

Taxation is the cornerstone of a country's development.The fiscal and taxation system has always played a fundamental,institutional and guaranteed role in running the country and securing the state.Therefore,"collecting money for the country and collecting taxes for the people" has become an important mission of tax authorities.At present,China is still in the early stage of the development of market economy,and tax-related problems occur frequently in the development process and a certain lag in standardizing tax administration.In the current situation of the continuous improvement of the legal system and the citizens' increasing legal awareness,with the continuous progress of the reform of administrative regulation and service,there are some hidden law enforcement risks in tax work in different degrees.If attention is not paid and timely prevention is not given,it will produce a series of legal disputes,resulting in extremely serious consequences for tax work.Based on years of tax practice,this paper compares relevant tax laws and regulations,analyzes the possible risk of tax enforcement and puts forward my views.According to the theory of management,I use combination of macro and micro analysis,the theory with practice,and vertical comparison and horizontal comparison research method to introduce the concept of tax law enforcement risk from the connotation of risk,which aims to reveal the root,types,development condition,and elaborated prevention mechanism profoundly,and then put forward systematically concrete countermeasures on law enforcement to prevent risks.This paper mainly used a literature review,case studies,theoretical analysis and the method of comparative study.Reviewing the relevant theory of tax law enforcement risk prevention at home and abroad,I focus on the management situation of tax law enforcement risk.By analyzing the existing problems in the process of business activities,the paper explores the reasons of the tax law enforcement risk,accurately identify and control risk,so as to build tax law enforcement risk prevention model,take feasible measures to avoid and control the tax law enforcement risk effectively.