Y County Grassroots Tax Bureau Tax Enforcement Risk Management Research

With the acceleration of democratization and legalization in China,the requirements for legal collection and standardization of law enforcement are getting higher and higher,and taxpayers’ awareness of protection of rights is also getting stronger.As the law enforcement front,the grass-roots tax bureau has formulated a series of measures to avoid law enforcement risks.However,due to the lack of scientific method and theoretical guidance,there is no perfect law enforcement risk management system.Faced with this situation,the comprehensive introduction of risk management theory is conducive to strengthening the risk management of tax enforcement and improving the quality of tax enforcement.In order to analyze the revenue tax law enforcement risk management at the grassroots level based on the theory of risk management,in Y county tax bureau as the research object,through visiting survey was carried out on the Y county internal institutions,the cadres and workers to carry out questionnaire survey and interviews,make full use of the collected data and information,analyzes the Y county tax law enforcement risk management present situation and existing problems,and from the law enforcement environment,management of law enforcement,law enforcement supervision,law enforcement personnel four aspects to explore the cause of the problem.Finally,combining the theory of risk management,public power restriction theory,information asymmetry theory,achievement motivation theory,respectively from the tax law enforcement information and communication,tax law enforcement risk management mechanism,tax law enforcement supervision mechanism,tax law enforcement team construction four aspects to Y county tax bureau tax law enforcement risk management constructive countermeasures are put forward.