Research On The Causes And Prevention Countermeasures Of Tax Inspection Law Enforcement Risks

In recent years,with the rapid development of China's economy,the pace of taxation in accordance with the law has been accelerating,and the reform of the tax system has been constantly changing.As an important part of the tax collection and management system,tax audit has played a vital role in preventing tax loss,guaranteeing the operation and management of the taxation,and maintaining the taxation order.Due to the uncertainty of the external environment and the incomplete internal mechanism,the risks of tax auditing are becoming increasingly prominent.In-depth analysis of the causes of tax audit risk,identify the main risk points,and actively explore and seek scientific and effective tax audit enforcement risk prevention measures are of great significance for China's tax audit enforcement to avoid disadvantages.Based on risk management theory,tax compliance theory and power restriction theory,this paper takes Yangzhou City Tax Inspection Bureau as an example,using literature research,interview research,comparative analysis and other methods to analyze the risk of inspection and law enforcement of Yangzhou City Tax Inspection Bureau.The root cause of the problem,and then put forward countermeasures to effectively prevent the risk of tax inspection and enforcement.The study found that although the Yangzhou Tax Inspection Bureau has taken certain measures to prevent and control the risks in the tax inspection and enforcement,the risk prevention system is not perfect,the policy interpretation lacks unity and authority,the quality of the inspection team is uneven,and the inspection and enforcement Due to the poor external environment,there are still many risk points in tax audit enforcement,including:tax calculation errors,unscientific law enforcement procedures,improper use of legal provisions,and the discretion of tax inspectors to supervise and restrict,relevant departments Insufficient data sharing leads to misjudgment,risk monitoring mechanisms and imperfect incentives leading to unclear rights and responsibilities.countermeasures:First,innovate the tax audit concept,improve the risk prevention system,formulate scientific audit objectives,optimize the law enforcement process design,and strengthen the level of informationization.Establish an assessment,early warning and supervision mechanism for tax inspection and enforcement risks;secondly,improve the taxation judicial system,improve the legislative level of tax auditing basis,clarify the law enforcement authority of tax inspection,establish a reasonable reporting system,and establish a tax police force;Strengthen the construction of law enforcement teams,prevent and control the risk of the main body,improve the efficiency of the law enforcement team,improve the supervision and control of power,increase the business skills training of the law enforcement officers,adopt the "audit-type"audit mode and establish an effective performance evaluation mechanism and talents.In the end,we will strengthen cooperation among various departments,optimize the external law enforcement environment,clarify the relationship between tax authorities and local governments,vigorously develop and standardize social tax agency services,and create a harmonious tax collection environment for the rule of law.