TITLE:
Research on Strengthening Tax Follow-Up Management and Preventing Tax Law Enforcement Risks in the Context of Simplified Administration and Power Decentralization
AUTHORS:
Meihong Li, Hanchun Wei
KEYWORDS:
Follow-Up Management, Tax Law Enforcement, Risk-Oriented, Tax Risk Management
JOURNAL NAME:
Journal of Financial Risk Management,
Vol.5 No.4,
December
30,
2016
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.