地方税收执法风险的现状、成因与防范-公共管理学专业论文.docx

Abstract Administering tax according to law is the essence of tax work. With the rapid development of Chinas economy, the ongoing tax legalization, the continuous deepening of the taxation reform, requirements of scientific, professional, meticulous tax management, and strengthened consciousness of taxpayers to safeguard their legal rights have greatly changed the function and environment of tax law enforcement. The tax levied for the powers and obligations of both parties has been further clarified, tax law enforcement behavior is subject to constant many sided and multi-level supervision and restriction, and potential risk of law enforcement has gradually become notable. The local tax department, in particular, faces ever-increasing risk of tax law enforcement, because of its many categories and rates of taxes, complicated tax assessment, and the close relationship with local economy and finance. How to prevent the increasing risk of local tax law enforcement effectively, improve the local tax law enforcement level, have become a major issue facing the current local tax department. On the basis of domestic and international research on tax law enforcement risk, this paper attempts with a combined method of theoretical analysis and practical examples, use of risk management, public power restriction and performance evaluation theory。This paper attempts to define local tax law enforcement risk, Expounds the connotation, classification and characteristics of the tax law enforcement risk，present current situation of local tax law enforcement risk and its manifestation in the process of law enforcement, and carefully analyze the reasons for the local tax law enforcement risk, combining theoretical analysis and practical examples. At the same time, according to the local tax lawenforcement practice, theory and experience of foreign tax risk management, this paper puts forward some measures and suggestions of preventing and resolving the existing local tax law enforceme