Research On Tax Enforcement Risks And Preventive Measures Of L County Taxation Bureau

The rule of law is an important means of governing the country,an important guarantee for social stability,and an important way to realize the modernization of national governance.It is related to national stability,the welfare of the people,and the long-term stability of the party and the country.Governing tax according to law is an important part of governing the country according to law.It is a partial practice of rule of law in the field of taxation.Taxation is related to the smooth operation of the country’s economy.It is a powerful tool for macro-control and should be carried out in accordance with the law.With the continuous improvement of the legal system in my country,the concept of the rule of law in the whole society has been gradually strengthened,and the work of taxation in the field of taxation has been continuously promoted.The awareness of taxpayers’ rights protection has gradually increased.The tax law enforcement environment has become more and more complex,and the tax law enforcement risks have become more and more normal.How to adapt to the development of the social environment and improve the ability to administer taxes according to law has become an urgent issue for tax authorities to solve.In this thesis,literature research method,interview method,questionnaire survey method is used to deeply explore the risk problems that grassroots tax authorities may encounter in the process of tax law enforcement,the use of risk management theory,tax compliance theory,combined with L County Banner tax Bureau is the practice of tax law enforcement work,It is concluded that there are risk points in data quality,personnel quality,risk monitoring ability,informatization level,internal control and taxpayer compliance of basic tax bureau,and further confirmed by case analysis and data display.The main reasons are unscientific means of basic data collection,imperfect collaborative sharing mechanism,lack of professional talents,uneven distribution of tax sources,inadequate tax payment services,etc.Combined with the actual work of L County Banner Tax Bureau,Suggestions and suggestions on improving the quality of tax data,constructing collaborative working mechanism,standardizing the behavior of law enforcement subjects,optimizing tax payment service,perfecting tax agency service and strengthening information construction are put forward.