A Research On The Law Enforcement Risk And Prevention In Tax Inspection In Grass-roots Tax Authorities

Tax inspection is one of the important means to organize income and punish illegal activities in China.It undertakes the responsibilities of promoting China’s economic development and safeguarding social fairness and justice.With the concept of comprehensively advancing the rule of law,the common sense and awareness of law are constantly enhanced,the government structure and concept are constantly reformed,and the more and more restrictive and supervision mechanism will always coexist with the law enforcement and case handling of tax authorities.In order to further optimize the business environment,on the rule of law on the track,ensure the audit law enforcement process,avoid negative impact due to illegal law enforcement,comprehensive and accurate identification of tax inspection law enforcement risk and take effective measures to prevent and control tax inspection law enforcement risk,need further research at tax inspection departments at all levels.This article takes T City D Inspection Bureau as an example to study the risks and prevention and control of grass-roots tax authorities.First,explain the background and background of tax inspection and control topics and research significance,and analyze and evaluate the research situation at home and abroad.Secondly,the theories of power restriction are conceptually combed,the grass-roots tax authorities and the tax inspection and law enforcement risks are defined,and the tax inspection and law enforcement risks are classified from different perspectives,summarizing and refining the characteristics of law enforcement risk and the main risk points in the inspection and law enforcement link.Later,combined with the current situation of tax inspection and law enforcement of T Municipal D Inspection Bureau,it explored and refined the main problems of tax inspection and law enforcement risks of grass-roots tax authorities,and analyzed the causes of tax inspection and law enforcement risks from the perspective of legal system and inspection system,personal quality of law enforcement personnel,external risks of tax authorities and new economic business forms.Finally from further improve the legal system and inspection system,strengthen the personal quality of law enforcement personnel,to solve the external risk and in the face of the new economic forms uphold the basic principles of administrative law on the perspective of grassroots tax inspection law enforcement risk prevention and control,constantly strengthen the grassroots tax authorities law enforcement risk prevention and control system and mechanism construction,in order to give full play to the tax inspection function,for the country,financial political goals.