Research On Risk Management Of Tax Enforcement By Basic Level Tax Authorities

In recent years,with the overall promotion of the strategy of governing the country according to law,the level of tax administration by tax authorities has been significantly improved,and the law enforcement behavior of tax personnel has been gradually standardized.However,due to the imperfect tax system,the weak risk awareness of tax law enforcement personnel,the weak awareness of taxpayers paying taxes and the enhanced awareness of rights protection,there are many risks in tax law enforcement.The basic level tax authorities,as the front-line units implementing the national tax policy,shoulder the sacred mission of gathering wealth for the country and collecting taxes for the people.They deal with taxpayers for a long time,and inevitably face more risks in the process of tax enforcement.How to standardize the tax law enforcement behavior,reduce the risk of tax law enforcement and improve the risk management of tax law enforcement has become an urgent problem to be solved by the current basic level tax authorities.In this paper,the risk management theory,information asymmetry and rent-seeking theory are comprehensively applied.Taking the tax bureau of Chiping District as an example,combined with questionnaire survey data and interview content,the present situation of tax law enforcement risk management of the tax bureau of Chiping District is summarized and the initial results are achieved.Then,it is pointed out that there are some problems in the tax law enforcement risk management,such as lack of policy guidance,lack of tax law enforcement risk management organization structure,low quality of tax-related information data and randomness of risk response.The main reasons for these problems are imperfect tax laws and regulations,insufficient construction of tax law enforcement team,low level of informationization,imperfect supervision and management mechanism and complex tax law enforcement environment.Finally,in view of the above-mentioned problems,this paper puts forward some corresponding countermeasures from the aspects of establishing and perfecting the tax legal system,strengthening the construction of tax law enforcement team,continuously promoting the informatization construction,perfecting the internal control supervision system and creating a harmonious tax law enforcement environment,so as to promote the progress of tax law enforcement risk management in basic level tax authorities.