基层税收执法风险的成因及防范措施研究摘　要近年来，税务部门规范税收执法，加强执法监督，严格执法责任，依法治税进程得到大力推进。但是，由于诸多原因，税务机关及其执法人员在税收执法活动中还存在一些执法不当、执法错误或行政不作为现象，这些行为损害了纳税人的合法权益，损害了税务机关的形象，造成国家税收的损失，相关人员被追究刑事责任、行政责任或执法过错责任。如何在税收执法活动中，加强税收风险意识，有效防范税收执法风险，将税收执法风险降低到最低水平，是各级税务机关的一个重要课题。国内理论界和各级税务机关对税收执法风险相关理论和实践进行了许多有益的探讨，形成了一套相对规范的防范法风险的制度。本文根据风险管理理论，对基层税收执法风险的概念、特征进行了阐述，同时采用案例实证法，对基层税收执法风险的表现形式进行剖析，并就基层税收执法风险产生的原因进行了深层次的分析，主要表现为：税收政策适用性或可操作性不强；地方政府对税收计划和税收执法的干预；行政协助基础薄弱、范围局限；税收执法人员风险意识不强、素质不高和管理机制不科学；税收执法监督体系不健全等。 本文结合基层税收工作实际，遵循整体统筹、系统平衡原则、重点推进、防范与服务相结合的原则，提出了防范税收执法风险的主要措施，从加强税收法制建设、加强税收计划的管理、加强税收执法队伍建设、引入税收风险管理体系、推行税收执法责任制和健全税收行政协助体系等方面入手，建立完善的基层税收执法风险防范与控制体制机制。关键词：税收执法 执法风险 风险防范 基层税收部门

A Study on the Cause of the Tax Law Enforcement Risk at the Grassroots Level and Precaution AbstractABSTRACTThrough regulating tax by law, strengthening supervision and ruling enforcement duties, the progress of taxation by law has been promoted in recent years. However, certain phenomena such as improper policing practices, law enforcement errors and administrative inaction still exist when tax authorities enforce the law. The misconduct damages the rights and interests of taxpayers as well as the image of the tax authority, causing the running off of the state's revenue. Relevant personnel should be affixed with criminal responsibility, administrative responsibility or misconduct liability. Therefore, how to strengthen tax risk awareness and prevent tax law enforcement risk effectively to reduce the tax law enforcement risk to the lowest level has become an essential subject for tax authorities at all levels. A relative standard system of the prevention of tax law enforcement risk has been established by the domestic academic group and tax authorities at all levels based on the exploration and investigation of the related theory and practice.According to the Risk Management Theory, this paper elaborates the concept and characteristics of the tax law enforcement risk at the grassroots level, adopting the case study to analyze the manifestations and carrying on a profound analysis to the causes. The main features are as follows. The applicability and operability of the tax policy is not strong; the local government’s intervention of the tax planning and tax law enforcement; the administrative assistance foundation is weak and the scope is limited; tax personnel do not have strong risk awareness, high quality and management mechanism is not scientific; the supervision system of taxation enforcement is not sound and etc. Combining the reality of grass-roots tax revenue work with principles including integrity and the overall plan, balance of system, focus on promotion, integration of prevention and services, this paper puts forward the precaution of tax law enforcement risk. Namely, establishing and improving the mechanism of tax law enforcement risk prevention and control system at the grass-roots level from the point of strengthening the construction of the tax legal system, the management of tax plan and the construction of tax law enforcement team; importing the tax risk management system; implementing the tax revenue law enforcement responsibility system; and improving the tax administrative assistance system.KEY WORDS：The tax law enforcement ， Law enforcement risk ， Risk prevention， Grass-roots tax department