Study On Operation Mechanism Of Tax Source Management Based On Risk Management

The dissertation, based on elaborating the risk management theory and tax source management theory, emphasizes the application research on the operation mechanism of tax source management. With the development of market economy, and with the trend of economic globalization and network, the distribution of tax resources are increasingly wide, and the mobility and complexity of tax region enhances. Thus, the means of collection and human resources now are far to meet the need of efficient management of tax source. The risk of losing tax sources increases. State Administration of Taxation also makes new clear about guiding ideology of tax collection and management philosophy, and puts forward the following ideas:"strengthen the tax risk management", "identify the information tax management ideas, establish the tax risk management philosophy", "accelerate the tax risk management mechanism construction", after which the tax source management focus gradually moved to risk prevention and control, the focus on organizing income moved to the tax source management, and the operation mechanism of tax source management based on risk management turns into a hot and difficult spot in the tax revenue work. In such background, the paper, considering the risk management theory, tax source management theory, and the asymmetric theory and so on, provides the analysis and summary on the problems existing in the practice of the current tax source management mechanism. At the same time, drawing lessons from the experience of OECD enterprise risk management, the paper discusses mainly about the choices of perfecting tax source risk management mechanism, and highlights the questions on the adjustment of the mechanism, information processing, information technology security, comprehensive tax coordination mechanism, human resource guarantee system in the framework of risk management theory. With the construction of the tax source risk management mechanism, we try to turn "management of all taxpayers" into "management of taxpayers of higher compliance risk in priority". our ultimate objective is to improve the taxpayers'compliance.