Research ArticleOpen AccessGoogle Scholar indexed
Research on Strengthening Tax Follow-Up Management and Preventing Tax Law Enforcement Risks in the Context of Simplified Administration and Power Decentralization
Department of Accounting, Jinan University, Guangzhou, China
Local Taxation Bureau of Haizhu District, Guangzhou, China
- 1 Department of Accounting, Jinan University, Guangzhou, China
- 2 Local Taxation Bureau of Haizhu District, Guangzhou, China
Journal of Financial Risk Management·Volume 05 (2016)·Pages 315–325·Published 21 October 2016·DOI10.4236/jfrm.2016.54026
Copy link · social · email
Abstract
This paper summarizes and analyzes the problems existing in the follow-up management and tax law enforcement in the context of function transformation of tax authorities, simplified administration and power decentralization, and discusses the approach to strengthen the follow-up management and prevent the tax law enforcement risk.
KeywordsFollow-Up ManagementTax Law EnforcementRisk-OrientedTax Risk Management
- China Institute of Certified Public Accountants (2015). Tax Law. Beijing: Economic Science Press.
- Fang, R. (2016). Tax Law Enforcement Risk Management in Grass-Roots Tax Department. Thesis, Shandong University of Finance, Ji’nan.
- He, M. (2015). Law Enforcement Risk and Preventive Measures for Grass-Roots Tax Authorities. Thesis, Suzhou University, Suzhou.
- Hu, X. B. (2015). Research on the Problem of Tax Risk Management. Thesis, Shandong Agricultural University, Tai’an.
- Li, H. W. (2008). Definition and Harm of Tax Risk. Tax Research, 8, 66-68.
- Notice of State Administration of Taxation on Further Strengthening the Administration of Tax Risk (2016). No. 54.
- Wu, X. D. (2014). Tax Administration. Beijing: China Renmin University Press,
- Zeng, C. S. (2011). Analysis on the Effective Implementation of Tax Risk Management from the Angle of Information Management Optimization. Tax Research, 83-86.
- Bartram, S. M., Brown, G. W., & Fehle, F. R. (2009). International Evidence on Financial Derivatives Usage. Financial Management, 38, 185-206. https://doi.org/10.1111/j.1755-053X.2009.01033.x
- Johns, R. (2011). Study on the Integration of Risk Management Framework and Tax Risk Prevention (pp. 1294-1297). 2011 International Conference on Engineering and Business.