| Tax auditing is the last link of taxation management.It is one of the important means to implement high-risk response and is the strong backing for other countermeasures.Tax inspection and law enforcement is the most powerful tax enforcement act,and it has strong influence and deterrent power for taxpayers;it is also a professional,comprehensive,and comprehensive inspection conducted by tax authorities in accordance with the taxpayer's tax payment obligations.Promoting the administration of taxes according to law,cracking down on tax-related illegal acts,maintaining stability in the relationship between the collection and purchase,and ensuring tax revenues have played a profound and significant role.With the continuous advancement of the taxation process in China,taxpayer's awareness of rights protection has gradually increased,and at the same time,the overall requirements and supervision of tax enforcement rights have become increasingly stringent.The lack of awareness of audit risk enforcement by a small number of tax auditors has led to an increase in the overall law enforcement risk of tax auditing.However,the above phenomenon has not caused the departments and personnel to attach great importance.The specific performance in the study of tax auditing law enforcement risk is far from being in line with reality.Therefore,further improving the quality of tax inspection work,and enhancing the awareness of risk prevention by tax auditing law enforcement personnel are of crucial importance to the comprehensive development of China's inspection and law enforcement work.This article first reviews the research background and defines the concept of tax auditing law enforcement risk.Then,starting from the four aspects of inspection and law enforcement,the specific analysis of the reasons for the current tax auditing law enforcement risk is based on the case of the X City Local Tax Bureau Inspection Bureau,starting from the specific inspection data of the Bureau in the past five years and combining the personnel of the Bureau in the personnel team.Checking the overall situation of income,information construction,and inspection and law enforcement,combined with actual cases,summed up the status quo of tax inspection and enforcement risk of the X Bureau Local Tax Bureau,pointed out its objective law enforcement risk and analyzed its causes.Risks not only damage the legitimate rights and interests of taxpayers,but also affect the quality and prestige of tax inspection and law enforcement work.Drawing on the advancedexperience of tax inspection and law enforcement work in Canada,Germany,and the United States,the author finally provides specific measures to effectively resolve the tax auditing law enforcement risk from the aspect of audit work model,work discipline,work environment and so on,to the tax auditing department and law enforcement personnel.Provide reference so that in the new era,to better play the role of the inspector of the treasury. |
