Research On Risk And Prevention Of Tax Inspection And Law Enforcement In Changchun Taxation Bureau In Post-epidemic Era

With the development of the private sector,the new collection and management system,and a series of tax breaks,it has brought risks and challenges to the tax inspection and enforcement of Changchun Taxation Bureau,and the COVID-19 has made the tax inspection department of Changchun Taxation Bureau face new risks.With the zero growth of most provinces in China or the effective control of small-scale outbreaks,and the use of vaccines,the nationwide COVID-19 epidemic has been effectively controlled,which indicates that China has taken the lead in entering the "post-epidemic era".However,this does not mean that we can relax our vigilance against the COVID-19 epidemic.Changchun should be prepared for long-term law enforcement with the epidemic.Therefore,the inspection department of Changchun should look for method to keep away the risk.For improving the capacity,and reducing the adverse effects,Changchun carries out a series of specific measures.From the perspective of Changchun,studying this can not only find out the risks faced in the post-epidemic era in time,but also analyze the causes of these law enforcement risks according to the data,So as to find the preventive measures suitable for the tax inspection department of Changchun Taxation Bureau.Based on four theories,this paper analyzes the risks existing in four ways.The results show that in the post-epidemic era,the tax inspection department of Changchun Taxation Bureau has some risks,such as the need to force the pace of technology,the high position of law,the need to lift the people ware,the taxpayer defrauding the tax incentives of the epidemic situation and the island phenomenon in tax inspection and law enforcement.The main causes of these risks are the possibility of law enforcement with epidemic disease for a long time,the lack of high-level basis for law enforcement,the less mechanism,the pursuit of interests by law enforcement objects and the less cooperation.So it is concluded that the tax inspection department of Changchun Taxation Bureau should take measures to prevent the above risks,such as improving the technology,perfecting laws,speeding the inspection construction,improving people ware and improving the cooperation.