Research On Risk Prevention Of Tax Inspection Law Enforcement In J City

Tax inspection is a powerful guarantee of tax administration.Zhi Shui according to law in recent years,with the quickening pace of taxpayer rights protection consciousness is more and more high,the society of tax inspection law enforcement and its standardized law enforcement in law enforcement,justice,law enforcement,honesty and law enforcement aspects of requirements are constantly improve,but influenced by all kinds of interior and exterior factors,tax inspection law enforcement risk is increasingly prominent.This thesis selects the tax inspection department of J City as the research object,based on service-oriented government theory,using the literature research and interview research to conduct research.Firstly,taking the current situation of law enforcement risks of the tax inspection department of J City as the entry point,the law enforcement risks faced by the inspection department of J City are analyzed.At the same time,through field interviews and surveys of relevant departments and law enforcement personnel,the author obtains first-hand information,and then concludes that there are some problems in the law enforcement risk prevention of tax inspection department in J City,such as insufficient standard law enforcement procedures,lagging law enforcement risk prevention,weak risk prevention awareness,backward law enforcement and evidence collection methods,and complex and changeable external environment.Secondly,combined with the interview content and the actual characteristics of the vertical management of the tax system,in-depth analysis was conducted from two aspects: the common reasons of the national inspection departments and the regional characteristics of the inspection departments in J city.Finally,by referring to the advanced practices of relevant regions in China,this thesis puts forward suggestions from two aspects: the common measures mainly include perfecting the legal system of tax inspection,improving the risk management system of tax inspection,deepening the cooperation of tax inspection and law enforcement,and strengthening the supervision of tax inspection and law enforcement;The individual measures mainly include improving the establishment and staffing of inspection institutions,enhancing the informatization level of inspection law enforcement,strengthening the communication and coordination with local governments,setting up professional inspection teams,and improving the crackdown and deterrence of inspection.This tax inspection in J city law enforcement risk prevention research status quo,explore better feasibility method of preventing the risks of tax inspection in J city law enforcement,law enforcement is helpful to reduce audit risk,a further blow to the tax illegal act,restore state tax losses,risk prevention work to other cities tax auditing law enforcement also provide certain reference.