| Tax inspection is the last segment of tax administration,which is responsible for external promotion of taxpayers to pay taxes according to law,plugging illegal activities of tax,preventing the loss of tax dues,cracking down on illegal acts such as evading and evading taxes and resisting taxes,etc.With the reform of tax collection and management system and the combination of national and local tax,the work of tax inspection system has started a new chapter and a new journey,which puts forward higher requirements on the risk prevention of tax inspection and law enforcement.Strengthening the research on the risk of tax inspection and law enforcement is conducive to building the relevant legal system of tax inspection,optimizing the methods of tax inspect on and law enforcement,improving the quality of tax inspection and law enforcement,perfecting the mode of tax inspect on and supervision and further modernizing the tax administration system.Do a good job in risk prevent on and warning,formulate countermeasures and strategies,promote data connectivity,advance efficient integration of all kinds of information,conduct in-depth analysis and comprehensive research,carry out active and effective warning,which will conducive to implementing various tax laws and regulations,realizing the function of national taxation,ensuring the safety of finance and taxation,escorting economic development.creating a good environment for tax inspection and law enforcement,optimizing tax business environment,building a new development pattern,promoting the high quality development of taxation,better serving the modernization of national tax administration system and governance capacityThis paper analyzes the current situation of risk of TJ city tax bureau by means of questionnaire,the tax audit risk and the reasons that exist in the four links of research analysis,targeted,strong operability and try to explore the preventive measures against audit risk coping,put forward to optimize audit team and other tax inspection law enforcement risk prevention and control measures.At the same time,it can improve the theory of risk management.At the practical level,it can guide the work of tax audit of TJ tax bureau,reduce the cost and improve the efficiency. |