Studies On Tax Law Enforcement Risk Management In X District Tax Bureau Of Anshan City

With the continuous development of market economy and the change of tax law,the environment of tax law enforcement has changed dramatically.The problems faced by tax law enforcers are more and more complex,and the risk of law enforcement is higher and higher,so the relevant risk management of tax law enforcement is urgent.The grass-roots tax authorities are deep in the front line of tax law enforcement,have the closest and most direct contact with taxpayers,and have the greatest possibility of law enforcement risks.Therefore,how to solve the problems in tax law enforcement,control the process of tax collection and management,especially how to control the risk management in daily tax law enforcement work,so as to effectively complete the task of tax collection and management is an urgent problem.In this paper,Anshan City X district tax bureau as the research object,aiming at the current situation in the process of tax law enforcement of X district tax bureau,combined with relevant theoretical and practical knowledge,to study the risk management and control problems in the process of daily tax law enforcement of grass-roots tax departments.The results show that:in order to prevent the risk of tax law enforcement,the tax bureau of X district has taken the risk prevention measures,which mainly include defining the post responsibilities,integrating the relevant decomposition,and carrying out training and education.At the same time,the risk prevention of tax law enforcement of the bureau still has some problems,such as the law enforcement team is difficult to adapt to the requirements of risk management,the backward tax risk management means,the lack of effective supervision of risk,and the lack of basis for tax law enforcement.The reasons are mainly due to the low quality of law enforcement personnel,the weak awareness of law enforcement risk,the imperfect risk management system in the process of tax law enforcement and the imperfect specific law enforcement basis.Based on this,this paper proposes that the grass-roots tax departments should improve the standardization of tax revenue and law enforcement by strengthening the quality of law enforcement personnel,training the awareness of law enforcement risk,integrating the workflow of risk management,strengthening the cooperation between various departments,and improving the legal basis of tax law enforcement.