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has been cited by the following article:

• 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.