Study On Countermeasures Against Law Enforcement Risks Of Grassroots Tax Inspection

Tax inspection is the last line of defense for tax collection and management.It is crucial to ensure the timely and full receipt of tax,especially for grassroots tax authorities.After the merger of state and local taxation,the state administration of taxation adopted a series of measures,including more detailed system and standards,more in-depth risk control in all aspects of tax inspection,and a great improvement in the quality and efficiency of tax inspection work compared with before the reform.After the merger of state and local taxes,the establishment and inspection system of the taxation bureau of Q city,Shandong province,have changed a lot.At the same time,along with the rapid development of economy,the market players more and more complex,management pattern and the way to present the characteristics of the diversification and complication,and cross-regional,cross-border trade is more and more frequent,grass-roots tax auditing risk situation faced by the law enforcement departments and the staff is more and more serious,risk prevention and control become a priority in the law enforcement of tax inspection at the grass-roots level.Only by finding out the risks in each link of the inspection can the grassroots tax inspection law enforcement departments take effective prevention and control measures against specific risks.This paper adopts case analysis method,field investigation method and other research methods to study the prevention of law enforcement risks of grassroots tax inspection in China.Firstly,the core concepts and characteristics of tax inspection and law enforcement risk are explained,and the relevant theoretical basis is put forward.Secondly,take Q city of Shandong province as a specific case to analyze the status quo of law enforcement risk prevention of grassroots tax inspection departments in China,and respectively explain their achievements and existing problems.Starting from specific cases,this paper analyzes the risk points of China’s overall grassroots tax inspection law enforcement risk management in accordance with the links of tax inspection,explores the causes,and makes reasonable assessment and prediction.Finally,combined with the research results at home and abroad,this paper puts forward specific policy Suggestions on the law enforcement risks faced by different aspects of tax inspection,so as to further improve the law enforcement risk prevention system of China’s grass-roots tax inspection organs,and has certain reference value for the tax inspection work of the whole grass-roots tax inspection organs.