税收执法风险的成因及其防范

Cause and Prevention of Tax Law Enforcement Risk

从法律制度、社会环境和执法人员等因素形成税收执法风险的视角出发,在借鉴严格执法监督、突出科技作用和完善纳税服务等国外防范税收执法风险的基础上,提出了防范税收执法风险的主要措施,包括加快税收立法工作、修订现行税法条款、科学规范税收文件等加强防范税收执法风险的法制建设,理顺税务机关与地方政府的关系、加强与相关政府部门的协调配合、构建和谐的税收征收与纳税关系等优化防范税收执法风险的社会环境,以及树立服务与风险防范意识、加强执法人员的培训教育、提升执法人员的廉政能力等完善防范税收执法风险的人员素质。

From the perspective of forming risks of taxation law enforcement, which mainly caused by factors including law system, social environment and law enforcement personnel, drawing on the experience of foreign countries’ measures in this regard, this paper proposes three major measures against risks of taxation law enforcement, which covers the aspects of strengthening the law system, optimizing the social environment to prevent the risk of tax enforcement, and improving the qualities of the law enforcement personnel. In the law system building the paper put forwards these measures such as quicken taxation legislation, revision of the current taxation law and standardized the taxation document scientifically. Rationalizing the relationship between the tax authorities and local governments to strengthen coordination and cooperation with relevant government departments to build a harmonious relationship of the tax levy and taxation are also mentioned in the paper. Establishing risk prevention awareness, strengthening the training and education of law enforcement personnel to enhance the law enforcement officers’ honesty ruling ability are recommended in detail.