Accelerating the construction of a government under the rule of law is an important part of comprehensively governing the country by law.As one of the main law enforcement departments,tax authorities continue to help achieve law-based administration and promote the healthy development of taxation.The "Opinions on Further Deepening the Reform of Tax Collection and Management" issued by the Central Committee of the Communist Party of China and the General Office of the State Council clearly stated that a series of top-down,partial to overall,and sporadic to systematic tax collection and management reforms should be promoted.Under such circumstances,the tax law enforcement work of the grass-roots tax authorities will face huge risks and challenges.Adhere to handling taxes in accordance with the law,ensure the power of accurate enforcement,and optimize services with warmth.By continuously optimizing the tax collection and management system,tax enforcement will be further enhanced.The standardization of taxation services,the convenience of taxation services and the refinement of taxation supervision.In the work of tax law enforcement,the use of internal control theory and methods to restrict and supervise the law enforcement behavior of grass-roots tax personnel will help improve the ability of tax authorities to administer according to law.This article refers to many domestic and foreign research cases related to tax law enforcement risks,and summarizes related concepts and theories.Based on my many years of work experience,the five elements of internal control defined in the "Internal ControlIntegration Framework" proposed by the COSO Committee: control environment,risk assessment,control activities,information communication and supervision and evaluation,as the basis for tax law enforcement risk factor classification,Summarize the corresponding factors that affect tax law enforcement risk,initially establish an evaluation index system and design a corresponding questionnaire,and use principal component analysis to reduce the dimension of 36 law enforcement risk factors to 15,which not only captures the main factors but also improves efficiency to achieve the purpose of simplifying the amount of research.Then use the analytic hierarchy process to rank these15 main factors,and objectively analyze the risk factors of tax law enforcement by tax authorities in T County Baotou City tax declaration penalty risk,lack of tax risk management laws,etc.Based on the analysis of the causes of the above problems,it is further proposed to optimize and improve Baotou City T County by improving tax enforcement methods,increasing taxpayers’ willingness to comply,strengthening risk prevention and control of clean government,improving tax administrative penalties,and improving tax laws and regulations.Tax risk management work of the tax bureau. |