Research On Tax Enforcement Risk Management Of Neijiang Tax Bureau Under The Background Of Decentralization Administration And Services

The process of a country ruled by law requires the construction of legal authorities.The tax bureau Preventing tax law enforcement risks is an important issue to be urgently solved in the modernization of taxation.In the era of the rule of law,taxpayers have gradually shaped a stronger sense of legal rights protection,and taxation by law has become the trend of history and The Times.With the advancement of streamlining administration,delegating power and upgrading services(hereinafter referred to as "decentralization administration and services"),the reform process of tax collection and administration is further deepened.This puts forward new requirements and brings new challenges to improve the tax supervision system and strengthen the tax law enforcement risk management.With the continuous development and progress of the rule of law and the in-depth development of reform of "decentralization administration and services",tax authorities continue to explore the path of legal taxation to follow the basic requirements of "streamline" "decentralization" "upgrade" under the new opportunities and challenges.A series of new tax policies have been introduced to grasp the opportunity of "streamlining" the efficiency of "delegating" and commit to the quality of "upgrading".All of these are of great significance for tax authorities to strengthen the research on tax law enforcement risk management,put forward countermeasures and control measures,Under the background of "decentralization administration and services".In addition,Neijiang Municipal Tax Service,State Taxation Administration may have common problems in the tax system in the process of strengthening tax law enforcement risk management in response to the impact of the reform of "decentralization administration and services" on administrative power and the impact of the chitinous deepening of service functions.Therefore,the conclusions drawn in this article may have universal applicability to a certain extent,which can be used for reference by tax authorities in other regions to enrich the theoretical prototype and material of law enforcement risk management in various regions,so as to study and formulate appropriate tax law enforcement risk response strategies based on local realities.The paper makes an investigation and analysis via exercise related document analysis and empirical research method.By learning foreign research experience and analyzing domestic research results,this paper identifies risks in the daily law enforcement work of tax departments,accurately summarizes frequently occurring law enforcement risks,proposes basic concepts of law enforcement risk management,and calcifies tax-related theories.Combined with the practice of law enforcement in Neijiang tax system,this paper explores and analyzes the law enforcement risk management examples,comprehensively analyzes the root cause of law enforcement risks,puts forward suggestions for improvement,standardizing tax law enforcement and practicing risk management.It puts forward countermeasures such as improving the tax and legal system,standardizing the law enforcement risk prevention and control system,improving the law enforcement supervision and management mechanism,and optimizing the external environment,so as to help accelerate the process of tax administration according to law.It is helpful for law enforcement behavior,and minimize the law enforcement risk.It is helpful for tax authorities to improve fairness and effectiveness of law enforcement and constantly build social credibility.It is helpful to practice the tax spirit of "respecting law and abiding discipline",adhere to law enforcement for the people,build a harmonious and progressive tax collection and payment relationship,and promote the vigorous development of economic construction at the present time.