Author(s)

Meihong Li¹, Hanchun Wei²

¹Department of Accounting, Jinan University, Guangzhou, China.
²Local Taxation Bureau of Haizhu District, Guangzhou, China.

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.

Follow-Up Management, Tax Law Enforcement, Risk-Oriented, Tax Risk Management

Li, M. and Wei, H. (2016) Research on Strengthening Tax Follow-Up Management and Preventing Tax Law Enforcement Risks in the Context of Simplified Administration and Power Decentralization. Journal of Financial Risk Management, 5, 315-325. doi: 10.4236/jfrm.2016.54026.