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A Study On The Risk Management Of Tax Law Enforcement In Grass-roots Tax Departments

Posted on:2023-12-30Degree:MasterType:Thesis
Country:ChinaCandidate:J SunFull Text:PDF
GTID:2556306617468734Subject:Public administration
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Party’s 18th opened up a new era of the rule of law in its entirety,the tax system to promote national governance system and management ability of modern new requirements,improve the stance and maintain power,advocate tax reform throughout the board,promote the reform of tax collection and administration as a whole,constantly strengthen the tax service and the standardization of the tax law enforcement,the covenience and precision,strong increase tax management efficiency,serves the economic and social development.Grass-roots tax department as a line of the management state tax law enforcement,responsible for carrying out the national tax policy,in accordance with the organization,effective supervision and taxpayers to meet its tax responsibilities,and tax collection and management and improve the level of tax service responsibility for all activities,such as long-term deal directly with the taxpayer,facing the situation are diverse,law enforcement has more risk.In the face of complex internal and external development environment,how to strengthen tax law enforcement risk management,earn taxpayer satisfaction,increase the law enforcement level of tax authorities and tax officials at the grassroots level,improve tax compliance and protection to achieve a balance in the current grass-roots tax department,has become an important problem amongst tax law enforcement officers.In March 2021 the Opinions on Further Deepening The Reform of Tax Collection and Administration were announced by the General Offices of the CPC Central Committee and the State Council to further promote the reform of tax administration,improve the tax supervision system,create a market-oriented and law-based international business environment,and better serve the development of market entities."Opinion" deepening this document outlines the goal job of reforming tax collecting and administration and work measures,especially from perfecting the tax law enforcement system and mechanism,and control and oversight of tax law enforcement are being strengthened,accurate to prevent tax law enforcement risk from three aspects of tax law enforcement risk management made specific requirements,also for the grass-roots tax department pointed out the direction of the tax revenue legal construction.This study employs case analysis and interview methods to conduct empirical research o n the tax law enforcement risk management of basic tax departments,based on risk managem ent theory and information asymmetry theory.Starting with present tax law enforcement risk management condition of A County Tax Bureau,the author comprehensively studied the current issues with tax law enforcement risk management of A County Tax Bureau,including inadequate identification of the danger of tax law enforcement,and a lack of support for the ri sk assessment of tax law enforcement,weak response to tax law enforcement risk,and low efficiency of tax law enforcement risk control.The main reasons are immature tax law system and organizational guarantee,complicated and changeable tax development environment,shortage of tax law enforcement risk management genius,and imperfect tax law enforcement and supervision mechanism.On this premise,the following countermeasures and proposals are proposed in this paper:foremost,make the promise stronger of risk identification laws and regulations;second,optimize the construction of risk assessment environment;third,pay attention to the training of risk response personnel;fourth,improve the quality and efficiency of risk control supervision,and effectively solve the tax law enforcement risk management issues with tax law enforcements.
Keywords/Search Tags:Tax enforcement, Risk management, Basic tax department
PDF Full Text Request
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