税收执法风险及防控策略-法律专业毕业论文.pdf

Abstract Where there is a nation there is tax, and where there is tax there is law. Law is the line for regulating administrative power. In recent years, with the development of market economy and the rule of law, the quickening of legal awareness and sense of self-protection of the taxpayer is also stronger and stronger, and it put forward a higher request to tax authorities for a better governing. But the tax authorities are restricted and influenced by the factors such as, its own idea of law enforcement, law enforcement level, the environment of law enforcement, so there is a lot shortcomings in tax law enforcement, and the risk inside is more dangerous. In recent years, because of the problems in law enforcement, the rat of violates administrative law and more and criminal law is on the rising, and the rate of losing lawsuit in the cases rated to tax administrative enforcement, it brings painful lessons to tax officers and it also bring a huge lost to state tax revenue, and it also brings bad negative effects to the image of tax authorities. Standardizing tax law enforcement activities, strengthen the tax law enforcement risk prevention and control has become a worth and important task in present day. The author based on related law theories, described about basic feature, concept and the results of risk in tax law enforcement, and the theories of tax law enforcement risk prevention and control. Combined with the cases of national tax officials who violated law, and the working experience of the author in the state tax department, and using induction, lists method and empirical method, pointed out five reasons why there is risk in tax law enforce