Research On Risk Prevention Of Tax Inspection And Law Enforcement

Tax inspection is a strong guarantee of tax administrative behavior,and it is an important duty to maintain the tax law order and guide tax payment compliance.At present,the reform of national and local tax institutions has been successfully completed,which is an important period for the integration,optimization,innovation and upgrading of tax inspection resources.In the face of new institutions of the new situation,study the plight of the tax inspection of law enforcement and the existing problems,and to regulate and to solve is an urgent topic,help to enhance the level of tax collection and administration in our country and improve the taxpayers pay satisfaction and compliance,enriching the connotation of the tax audit risk prevention theory,resolve and reduce the risk of tax cadres at the grass-roots level of law enforcement.Refer to a large number of journal literatures at home and abroad,this article from the risk,risk management,tax risk and public power restriction and other related theory,using literature analysis,comparative analysis,case analysis,the analysis summarized,combined with their own audit working experience,the deep research in X deparment of municipal taxation bureau,induce exist in the process of law enforcement in tax inspection result in the merger of the land tax agency business knowledge are not ripe,tax inspectors work enthusiasm is not high,laws applicable standards are inconsistent,and the judicial case different criteria such as risk point;Explore the tax inspection law enforcement mode and prevention methods in Germany,France,the United States,Brazil and other countries,through comparative analysis,find out the experience worthy of our country.Finally,this paper proposes to prevent and resolve the law enforcement risks of tax inspection from four aspects: perfecting the legal system of tax inspection,perfecting the tax inspection management system,strengthening the construction of law enforcement team of tax inspection,and strengthening the external supervision of tax inspection,so as to give full play to the function of law enforcement of tax inspection.Based on the author’s years of experience in tax inspection,this paper interprets the risks encountered by the inspection bureau of X city tax bureau in law enforcement from multiple perspectives,and combines different research methods with foreign advanced experience in law enforcement risk prevention of inspection,and proposes effective countermeasures to prevent the law enforcement risk of tax inspection in China.