Research On Risk Prevention Of Tax Inspection And Law Enforcement Under The Background Of National And Local Tax Merger

With the deepening of the reform of the tax collection and management system,the tax business has been fully integrated after the merger of the state and local taxes.As an important part of the reform of the tax collection and management system,tax audit is also constantly exploring new models to meet the tax requirements of the new development stage.Faced with the ever-changing market environment and the increasingly intelligent modern technology,the tax audit department,as a front-line law enforcement department,needs to further strengthen its research on the risks and challenges existing in the law enforcement process,and establish a systematic and complete tax audit law enforcement risk prevention system,which is effective.Address potential risks in tax audit enforcement.On the basis of consulting a large number of documents,this paper adopts the research methods such as literature research method,comparative analysis method,case analysis method,interview method,etc.,using the theoretical achievements of risk management theory,tax compliance theory,power restriction theory,etc.Taking the tax audit system of X city after the merger as an example,this paper introduces the development situation of the tax audit system in X city since the merger,uses the case to analyze the current risks of tax inspection and law enforcement in X city,and bases itself on its own work.In fact,through in-depth interviews,literature research and other methods,the reasons for the risk were found out,and countermeasures and suggestions were put forward.This thesis consists of five chapters: The first chapter is the introduction,which mainly expounds the research background and significance of tax inspection and law enforcement risk prevention,and analyzes the research status at home and abroad.The second chapter defines the concepts of tax audit,law enforcement risk,etc.,and clarifies the risk management theory,tax compliance theory and power restriction theory used in the research of this thesis.The third chapter mainly summarizes the experience of domestic tax inspection and law enforcement risk prevention,deeply analyzes the current situation and existing risks of tax inspection after the merger of state and local taxes in X city,and conducts case analysis.The fourth chapter analyzes the factors that cause the risk of tax inspection and law enforcement in X city from four aspects: legal system,operation mechanism,law enforcement subject and law enforcement environment.The fifth chapter puts forward the countermeasures to prevent the risk of tax inspection and law enforcement based on the risk management theory,tax compliance theory,and power restriction theory in combination with the factors that generate tax inspection and law enforcement risks.The scientific and efficient tax audit risk prevention mechanism provides a reference.