Five Aspects Of Preventing Tax Enforcement Risks

Tax enforcement risk refers to the potential of tax authorities and their law enforcement officers in the exercise of tax enforcement power, which may result in invalidation of tax management functions because of the actions or omission of the law enforcement body, or the violation of the legitimate rights and interests of the state or the relative person of tax administration by intent or negligence in the process of exercising rights or performing duties, thereby causing legal consequences, and requiring a variety of risk factors, such as legal liability or administrative or civil liability.

The risk of law enforcement will bring damage to the interests of all parties. Tax personnel should enhance their sense of risk and law enforcement consciousness and guard against law enforcement risks.

Specific to the inspectors, we should pay attention to the following five aspects:

First, in dealing with the production of punishment decision documents, the tax treatment punishment decision book is a legal document dealing with taxpayers' illegal activities according to law. It must not be a little vague. It requires the trial personnel to be strict and accurate in the quotation, the wording and the facts of the law, so as to ensure that there is no blemish in the punishment decision.

The two is whether the evidence can be proved.

In terms of preventing law enforcement risks, iron cases must be handled. Evidence for iron cases is required to require trial personnel to work hard in the examination of evidence, so as to ensure that the evidence extracted can prove illegal facts.

Three, in carrying out the law enforcement procedure, it requires the trial personnel to strictly carry out the penalty notification procedure, detailedly inform the content and basis of the proposed penalty, seriously withdraw the taxpayer's statement and defend the taxpayer's legitimate rights and interests, and ensure that the taxpayer's legitimate rights and interests are not infringed.

Four is improving general practitioners.

On the one hand, the trial work requires higher requirements for trial personnel. The trial personnel should not only be proficient in tax business, accounting knowledge, but also grasp relevant laws and other knowledge, and require trial personnel to continuously enhance their learning, enhance their comprehensive quality and practice "eye piercing eyes".

Five, in terms of job responsibility, the trial personnel are required to have a high sense of responsibility in their work, do not let go of any detail, do not relax any link, and set up a meticulous and conscientious work style.