Research On Optimization Of Risk Prevention And Control Of Tax Inspection Risk In Baotou

Under the new normal of economic and social development,new requirements are put forward for the modernization of the national governance system and governance capacity.Comprehensively promoting the rule of law is one of the important requirements,the power of administrative organs comes from the public,confirmed in the form of law,and limited public power must be realized through the rule of law.As an authority in tax collection and management,tax audits need to ensure that the rule of law is fair,clean and efficient in the use of law enforcement powers,ensure fiscal revenues,regulate distribution,and deter illegal acts.However,in audit practice,due to loopholes in the enforcement procedures and rapid changes in the external environment,violations of statutory tax principles bring many law enforcement risks,which may lead to the loss of taxes and negatively affect the relationship between the two parties and the fair order of the market.Therefore,in order to prevent and control law enforcement risks,promote the reform and optimization of tax audit business,explore internal prevention and control as the traction and drive,ensure tax stability,and promote a scientific tax risk management system.The concept,technology and other advantages of risk management can play a role in avoiding contradictions and reducing risks in the process of tax audit and law enforcement.This paper conducts research on the actual work of tax audit in City B,the city-level audit department is the last level of law enforcement agency that directly deals with taxpayers,and studies and analyzes the status,measures and effectiveness of the construction of risk prevention and control systems and mechanisms in audit law enforcement,starting from the theory of risk management and tax compliance,analyzes the law enforcement risks faced by tax audits such as the rule of law and tax environment,personal quality,and risk inducements,and combines the actual work and case analysis with comparative analysis methods,individual interview methods and other methods.Analyze the problems and causes of law enforcement risks in the new context,and find relevant paths to optimize risk prevention and control construction.Optimize risk management measures such as strengthening prior supervision,optimizing internal control indicators,implementing the use of results,and pursuing faults,effectively prevent law enforcement risks,reduce the possibility of law enforcement personnel violating laws and regulations,and give play to the functional role of inspection,investigation and punishment.Establishing and improving the supervision system can enhance the risk awareness of audit cadres,protect the legitimate rights and interests of taxpayers such as knowledge and appeal,analyze,sort out and summarize the risks of the tax environment and all aspects of the audit,and carry out risk prevention,response and fault investigation,which is of great significance to effectively restricting power and strengthening the implementation of responsibility.