Research On Tax Law Enforcement Risk In H District Tax Bureau

To comprehensively rule the country by law is to uphold and improve the system of socialism with Chinese characteristics,modernize China’s system and capacity for governance,and consolidate the institutional foundation for China’s governance.Under the new situation,the national tax system is vigorously promoting the comprehensive administration of tax according to law,aiming to better carry out the work of tax collection and management,tax management and tax service according to law,give full play to the function of tax,and better serve the economic and social development and social harmony and stability.In the context of rapid economic and social changes and upgrading,as tax law enforcement executors,grass-roots tax authorities and front-line law enforcement cadres,the quality of their law enforcement has a crucial impact on the process of tax administration by law and tax rule by law.In view of the current tax law enforcement situation in China,due to the imperfection of laws and regulations,the relatively backward collection and management system and collection and management methods,the defects of internal and external law enforcement environment,the lack of law enforcement ability and quality of tax cadres and tax evasion behavior of taxpayers,tax law enforcement risks are difficult to avoid.Therefore,how to take effective measures to prevent tax law enforcement risks,effectively reduce the incidence of risks,strengthen risk disposal and response capacity,ensure the effective play of the quality and efficiency of tax collection and management,and promote the process of tax rule by law and the rule of law of tax has also become the focus of attention and research of tax authorities and scholars.Based on the theory of risk management and the theory of public power restriction,this paper takes the Tax Bureau of District H as an example to sort out the measures and existing problems of the grass-roots tax bureau in the risk management of tax enforcement based on the author’s own practice of tax work,and combines the common problems of the grass-roots tax department and the individual problems of the bureau.This paper analyzes the causes of the problems and puts forward the countermeasures to further optimize the risk management of tax enforcement in H District Tax Bureau.This paper first analyzes the background of research on tax law enforcement risk management,elaborates the important purpose and significance of research on tax law enforcement risk management,and on this basis,sorts out the domestic and foreign research status of tax law enforcement risk management,summarizes its shortcomings,and puts forward the research direction and objectives of this paper.Then it analyzes the necessity of studying the tax law enforcement risk of grass-roots tax departments and discusses the theory used in the discussion of tax law enforcement risk management.Secondly,the paper explains and analyzes the current situation,problems and causes of law enforcement risk prevention and control of grass-roots tax system,and puts forward corresponding countermeasures and suggestions for tax enforcement risk management of H District Tax Bureau.It is hoped that the conclusion of this study can provide some practical exploration and theoretical guidance for the issues related to the risk management of grass-roots tax enforcement in China.