An Optimizational Research Of The Social Tax Risk Management System

"Internet +" poses a major challenge to the traditional tax administration.The development of technology,including cloud computing,puts forward new requirements for the traditional tax risk management.Generally speaking,the traditional system of tax collection and management is based on the two parties of tax collector and tax payer,which are the institutional frameworks to prevent tax risks.To a certain extent,tax risk management mainly focuses on the maximization of national financial revenue and ignores the cooperations between the tax administration and other departments,which are effective to prevent the occurrence of social tax risk.In recent years,with the application of "Internet +" technology in the theoretical and practical fields and the deepening research on the impacts,it has been recognized by the academic circle that the research of the tax risk should be brought into a multi-dimensional perspective.In fact,the domestic tax administration departments have tried to build a new tax collection and management system in order to prevent the occurrence of tax risk by combining the new technology of big data and cloud computing.Practice has spawned the necessity of theoretical research.Based on the perspective of social tax risk and the empirical research,this paper discusses the theoretical mechanism of the social tax risk management and puts forward the Optimization Countermeasures of the social tax risk management system.The significance of this topic lies in the following aspects.Firstly,it broadens the application of the "Internet +" in the tax collection and management system,and makes the tax management and service evolve from the unitization and microelement to the socialization.Secondly,by constructing the ant colony clustering algorithm and the cloud service technology foundation,it identifies the tax risk through the big data platform and establishing a human-computer interaction system of social tax risk management.This provides an effective attempt to explore the technological path of social tax risk management under the background of "Internet +".In order to explore the theoretical mechanism and relevant countermeasures of optimizing the social tax risk management system,the paper mainly discusses the following aspects:Firstly,from the perspective of social contract,the paper depicts the connotation and denotation of the concept of social tax risk.This paper explains the causes and consequences of tax risks from the traditional tax collectors and taxpayers to the level of social governance,constructs the utility objective function of social welfare,and puts forward an optimized tax risk management model.Accordingly,logic deduces the relevant factors that affect social tax risk.Combined with "Internet +",the paper proposes the suggestion that tax authorities can prevent tax risks through collaboration with other stakeholders.Secondly,a social tax risk propagation model is constructed.This paper applies the social stakeholders other than taxpayers into the exploratory model,establishes an objective function,and introduces intergenerational changes(social utility discount factor)and other factors.By analyzing the factors affecting tax risks and the dynamic evolution mechanism,the possible consequences are deduced theoretically,and the significant impacts of tax risk management on social economic risk and social welfare are explained.Thirdly,the paper proposes a social tax risk management plan for the city A of JS province for the empirical research.Based on modern technology methods and platforms such as Internet +,big data,machine learning and cloud services,this paper studies the logic model construction of a social tax risk management optimization system,and puts forward specific methods and countermeasures for optimizing social tax risk management.Specifically,the tax administration and the social stakeholders should establish the social tax risk training and push model.On the operational level,the tax risk could be reduced by improving the tax risk identification and knowledge base management system and the strengthening of tax administration.