Study On The Influencing Factors Of Precise Law Enforcement Of Tax Inspection And The Optimized Countermeasures In K City

At this new stage of development,one of the important elements in the field of taxation is to further deepen the work of tax collection and management reform,the essence of which lies in precise law enforcement,fine service,accurate supervision and sincere and common governance.How to integrate the concept of precise law enforcement into tax inspection and law enforcement work,ensure that tax inspection and law enforcement officers correctly exercise their law enforcement powers and effectively avoid law enforcement risks,tests the governance ability and governance wisdom of tax inspection departments.This paper selects the tax inspection department of K city taxation bureau as the research object,from the background of further deepening the tax collection and management reform and the definition of the concept of "precise law enforcement",using the theory of tax compliance,the theory of tax inspection effectiveness and the theory of new public service as the theoretical basis,using the methods of literature research,field research and empirical analysis.In-depth analysis of the current situation of the precise enforcement of tax inspection in city K,combined with the daily work and research interviews,analyze the problems of the precise enforcement of tax inspection in city K and their specific manifestations,and collect the influencing factors of these problems,mainly the factors of law and policy,the factors of enforcement environment,the factors of internal management and the factors of external collaboration,etc.In view of the above problems,focus on In view of the above problems,the relevant countermeasures were put forward in four dimensions:improving the legal system of inspection at a high level,integrating resources to optimize the environment of inspection and enforcement,establishing rules and regulations to rationalize the operation of inspection management,and collaborating with departments to build a common pattern of taxation governance,so as to provide certain reference ideas for the improvement of the level of precise enforcement of tax inspection in K City.