The System Construction of Tax law Enforcement Risk Management:From the View Point of Tax System Position

Tax law enforcement risk management is a new field to which risk management has been applied.To construct a scientific and normalized risk management system in which position risk management is fundamental can effectively constrain and regulate the operation of law enforcement power,but also help to organize and manage tax organizations with a positive and active awareness.This system,with internal risk management of position as the core,consists of the following important parts:informatization mechanism,long-term strategy,internal coordination and external supervision,human resource education and optimal allocation mechanism.