First, the causes of tax law enforcement risk analysis
(A) tax law enforcement based on potential law enforcement risks. One is the low legal level. There are only three laws in China's current tax law, and the rest are a lot of laws and regulations, which have low legal rank and poor effectiveness, leaving hidden dangers for tax enforcement. Second, the content of substantive law lags behind. Most of the current tax laws were enacted in the early 1990s, and their contents are outdated and obviously lagging behind. To this end, we have to use tax regulatory documents for a large number of explanations and supplements. People's Republic of China (PRC)'s Ministry of Finance and State Taxation Administration of The People's Republic of China issue hundreds of tax regulatory documents every year. There are a large number of tax regulatory documents with various contents, frequent updates and poor cohesion, which puts great pressure on tax officials to learn and master, and the documents before and after conflict with each other. It is not uncommon for the latter to overthrow the former. It is difficult to accurately grasp invalid and valid documents, and it is easy to make mistakes in improper application of documents if you are not careful. Even if the applicable documents are correct, once the law enforcement actions lead to litigation, the underlying law enforcement actions will face the risk of losing because the tax regulatory documents are not effective enough. Third, there are hidden dangers in law enforcement in the Tax Administration Law. According to statistics, there are 12 clauses in the tax collection and management law, which stipulate the illegal responsibilities that tax law enforcement subjects should bear. For example, Article 82 of the Tax Administration Law stipulates that "failing to pay less tax" is an act of dereliction of duty, and those who are light will be given administrative sanctions, and those who are serious will be investigated for criminal responsibility. Although the intention is very good, there will be endless troubles. It is sometimes difficult to define "dereliction of duty" and "negligence in work". Any behavior that leads to tax loss may be investigated for responsibility, and the risk of law enforcement can be imagined.
(2) taxpayers' awareness of the legal system is enhanced, and the risk of law enforcement is increased. First, taxpayers' awareness of rights protection has increased and the level of law enforcement has been tested. With the enhancement of legal awareness, taxpayers began to pay attention to protecting their rights and interests by law. Any law enforcement action by tax officials that damages the legitimate rights and interests of taxpayers may lead to administrative litigation, and the failure rate is extremely high. Second, the channels for popularizing tax laws have increased, and the level of law enforcement has been considered. Nowadays, there are various tax websites on the Internet, and the release and update of tax policies are much faster than the official documents of grass-roots tax authorities, so taxpayers can inquire at any time. Whether the tax enforcement behavior is correct or not, taxpayers can compare it at any time. If there is deviation in law enforcement, it will easily become the target of public criticism.
(3) The low level of law enforcement by tax officials leads to law enforcement risks. First, the low level leads to improper law enforcement. Some tax collectors have low comprehensive quality, poor business skills and weak ability, and often make mistakes in law enforcement, such as incomplete procedures, imprecise documents, incorrect reference materials and inaccurate identification of nature. Second, weak sense of responsibility leads to arbitrary law enforcement. Some tax officials lack a sense of responsibility in their work, enforce the law at will by habit and experience, enforce the law blindly by passion, and enforce the law at will by stressing relationships and human feelings. After the application of information collection and management software, careless operation, random entry and modification of data, resulting in a large number of junk data, resulting in system data distortion, disorder, false tax arrears, late fees, resulting in taxpayers misunderstanding. Third, luck leads to risks. Many tax officials know that the procedures are not in place and the operation is illegal, but they still go their own way and do not correct them. I thought everything was fine before, everyone else was fine, and I will be fine. The most typical case is that the transfer of cases is not standardized, and administrative punishment replaces criminal punishment. Fourth, simple methods lead to disputes. Some tax officials have simple working methods and rude attitudes, calling themselves "tax owners" and bossing taxpayers around, causing taxpayers' dissatisfaction, causing unnecessary disputes and increasing law enforcement risks.
(4) Risks caused by external environment. First of all, the development of the situation increases the risk of law enforcement. The mode of production and operation is changing with each passing day and becoming increasingly complex; The forms of tax evasion are diversified, the means are refurbished and increasingly hidden, which increases the difficulty of tax source monitoring and tax inspection by tax authorities and increases the risk of law enforcement. Second, local government intervention increases the risk of law enforcement. In order to attract investment, some local governments have introduced preferential policies in violation of regulations and intervened in tax law enforcement; Man-made obstacles to obstruct the tax authorities from enforcing the law; Intercede for taxpayers and say hello to tax-related matters, which makes it difficult to implement tax policies. Law enforcement risks are borne by the tax authorities alone. For example, a county government has issued a policy of contracting taxes and fees for foreign-invested real estate projects, which belongs to this situation. Third, the lack of cooperation between departments has increased the risk of law enforcement. Although the Tax Administration Law stipulates that the relevant departments such as industry and commerce, banks, real estate, public security and courts have the obligation to cooperate with tax enforcement, the relevant legal responsibilities are not clear, or it is difficult to divide responsibilities. These departments either refused to cooperate, or charged exorbitant prices, or tipped them off, artificially setting up resistance, leaving the tax authorities at their wit's end and the law enforcement effect unsatisfactory. Fourth, the poor tax environment increases the risk of law enforcement. In some areas, the folk customs are tough, the clan concept is strong, the tax payment consciousness is poor, the tax payment environment is bad, violent tax resistance occurs from time to time, and the life safety of law enforcement personnel is threatened. There are also some taxpayers involved in the underworld, who often threaten the personal safety of tax law enforcement personnel with underworld organizations, which makes law enforcement personnel worried and it is difficult to enforce the law in place.
(five) the assessment mechanism leads to law enforcement risks. First of all, the contradiction between the tax task and the collection of accounts receivable has created law enforcement risks. At present, we have not got rid of the shackles of tax planning, and governments at all levels still regard the completion of tasks as the fundamental requirement for assessing the work of tax departments. Over the years, the tax plan has been formulated according to the number of completed projects in the previous year and the expected growth rate in the planned year, which is subjective and difficult to keep consistent with the objective economic development and tax source changes. In some places, the plan is based on expenditure, and the plan is seriously out of touch with the tax source. If the tax source is insufficient, there will be the phenomenon of "over-taxation" and "spending money on food"; If there is a surplus of tax sources, taxes will be hidden from the people, and if taxes are not collected, the votes will be suppressed. Contrary to the principle of administering taxes according to law, the risk of law enforcement is obvious. In addition, for the local tax department, besides the general task assessment, the tax grade assessment is also a risk fuse. For the sake of finance at the same level, local governments try their best to increase their income at the same level, which is seriously uncoordinated between different levels, making it divorced from the reality of tax sources. In order to complete the tasks at all levels, there have been some illegal and disorderly phenomena such as artificially changing taxes and adjusting positions at different levels. Second, the contradiction between information assessment and collection and management has given birth to the risk of leakage in collection and management. At present, local tax authorities are promoting the informatization construction, and local tax authorities have developed their own comprehensive collection and management software, which has initially realized the informatization of tax collection, tax source management and collection and management assessment. The assessment of tax administrators is mainly to enter the taxpayer's tax return in the collection and management software. In order to improve the assessment results, tax administrators should not enter taxpayers who pay abnormal taxes into the system, or classify them as "households who have not reached the threshold", which leads to a large number of taxpayers drifting out of the scope of collection and management, forming a new management vacuum zone, and the number of households with inadequate collection and management will rise instead of falling, which will breed the law enforcement risk of "inaction".
Two, to avoid and prevent tax law enforcement risks.
(1) Improve the tax system and avoid institutional risks. The biggest risk is the risk brought by loopholes in the tax law. Therefore, perfecting the tax law system and correcting the loopholes in the tax law are the fundamental measures to avoid risks. First of all, we should improve the level of tax law. It is suggested that the provisional regulations be revised and upgraded to laws to improve the legal effect and reduce the risk of law enforcement. The second is to amend existing laws and regulations. Revising the tax law will help to adapt to the new situation, solve new problems and fundamentally reduce the risk of law enforcement. For example, the income tax laws of domestic and foreign-funded enterprises are unified, and domestic and foreign-funded enterprises are treated equally, which completely eliminates the phenomenon of "fake foreign investment" and eliminates the law enforcement risk of tax authorities undertaking "fake foreign investment" enterprises to defraud tax preferences. Recently, the State Administration of Taxation has publicly solicited opinions on the revision of the Tax Administration Law. It is necessary to take this opportunity to propose amendments to the provisions of the Tax Administration Law that are unrealistic, principled, poorly operable and have hidden dangers of occupational risks, such as the provision that taxes are not paid for dereliction of duty. At the same time, it is suggested to increase the liability clauses of relevant tax-related departments for failing to fulfill their tax coordination and tax protection obligations, give play to the role of tax coordination and tax protection of departments, and improve the effect of law enforcement. The third is to standardize tax regulatory documents. Tax normative documents are the direct basis for guiding specific work and solving specific problems, which directly affect the results of law enforcement and restrict the effect of law enforcement. Its importance is self-evident. Standardizing tax regulatory documents is the need to avoid law enforcement risks. The specific requirements are: the system should be carefully formulated, and various operating rules and measures formulated by the tax authorities should be audited by the regulatory authorities to prevent the release of documents that are contrary to laws and policies and avoid excessive abuse; Expression should be rigorous, thorough and clear, and ambiguity, ambiguity and ambiguity should be avoided; The policy should be stable, and it is forbidden to change from time to time, be inconsistent, and fight with documents, which makes people feel at a loss; Clean up in time, and the expired and invalid documents should be cleaned up and abolished in time to avoid the risk of improper law enforcement caused by the grass-roots misunderstanding of "chicken feathers" as instructions.
(2) Strengthen risk awareness and avoid real risks. Taxpayers should keep pace with the times, get a clear understanding of the situation, fully understand the risks faced by current and future tax law enforcement, fully understand the impact of law enforcement risks on personal future and interests, improve risk awareness and strengthen self-protection. First, strengthen the awareness of the legal system and avoid risks in deepening tax administration according to law. Administering taxes according to law is the soul and foundation of tax work. It not only requires taxpayers to pay taxes according to law, but also emphasizes that taxpayers should pay taxes according to law, manage and act according to regulations, which embodies the equality of rights and obligations of both parties. In case of violation, both parties should bear corresponding legal responsibilities. Only by adhering to the rule of law can we avoid the risk of tax law enforcement. The second is to strengthen service awareness and reduce risks in optimizing tax payment services. Taxation is both law enforcement and service. "Gathering wealth for the country" is to serve the country, and "enforcing the law for the people" is to serve taxpayers. High-quality tax service can reduce the incidence of contradiction between collection and payment, thus avoiding the risk of law enforcement. Third, we must strengthen the sense of responsibility and resolve risks in rigorous work. Strengthen the sense of responsibility, carry out the documents of superiors to the letter, carry out the instructions of superiors to the letter, and perform their duties without going through the venue to ensure the smooth implementation of government orders; Abide by professional ethics, work conscientiously, meticulously and rigorously, and avoid risks arising from arbitrary law enforcement. The fourth is to strengthen the awareness of learning and guard against risks in standardized operation. With the rapid development of economy and frequent adjustment of tax policies, tax officials must keep pace with the times, strengthen their awareness of learning, update their knowledge structure in time and improve their business skills. It is necessary to correctly understand the spirit of the document, accurately grasp the policy essentials, improve the level of law enforcement, standardize operations, and guard against law enforcement risks.
(three) improve the working mechanism to ensure the standardization of law enforcement. Standardizing law enforcement is the foothold to avoid law enforcement risks. It is necessary to strengthen law enforcement supervision and standardize law enforcement by implementing the responsibility system for law enforcement. First, implement the law enforcement responsibility system and standardize law enforcement with the system. First, break down job responsibilities. In accordance with the statutory authority, combined with the requirements of standardizing law enforcement, we will set responsibilities by posts and people by responsibilities, and build an interlocking post responsibility system. Secondly, clear working procedures. In accordance with the requirements of legal procedures, quantify the work steps, sequence, time limit, form and standard of each law enforcement post, pay attention to organic connection and ensure chain operation. Third, the implementation of fault investigation. Establish and improve the law enforcement quality evaluation system and accountability system, and realize the whole process, all-round supervision and restriction of tax law enforcement. The second is to strengthen law enforcement supervision, supervise and standardize law enforcement. First, strengthen supervision beforehand. All new procedural regulations and documents must be reviewed and checked by the regulatory authorities to prevent "going to work with illness" and congenital deficiencies. Second, strengthen supervision in the matter. We will conscientiously implement the collective trial system for major cases and promptly hand over tax cases suspected of constituting crimes to judicial organs according to law. Do a good job in the hearing of administrative punishment to ensure the fairness and openness of the whole process of tax administrative punishment. Third, strengthen post-event supervision. To strengthen the supervision and inspection of tax law enforcement, centralized laws and regulations department is responsible for, and the law enforcement inspection in the system of public notification, and as an important basis for year-end assessment, strict assessment of cash. At the same time, strictly implement the tax administrative reconsideration system, self-correction and self-protection.
(four) to optimize the external environment and reduce the risk of law enforcement. First, vigorously strengthen tax law publicity and reduce law enforcement resistance. Through the publicity of tax law, we will continuously enhance the awareness of the whole society of paying taxes in good faith according to law and improve the law enforcement environment. In particular, it is necessary to strengthen the training of tax law knowledge for leading cadres at all levels, further improve the awareness and ability of leading cadres to administer taxes according to law, do not interfere or set obstacles, and give more support and cooperation to tax authorities to administer taxes according to law. The second is to scientifically distribute tax plans and reduce institutional risks. It is necessary to reform the tax task planning procedure from top to bottom. First, the grass-roots tax authorities should write potential analysis and tax source statistics according to the actual tax source situation, combined with the current tax collection situation and the changing trend of next year, and report them step by step. Then, according to the overall economic development data and planning, the higher authorities make arrangements to determine the tax plan, so as to make the plan roughly consistent with the tax source. Thereby reducing the law enforcement risk brought by the financial management system.