The State Taxation Bureau Of Gansu Province Tax Risk Management Research

Introduing the risk management theory into tax management field is the trend in moddern tax management. It was clearly pointed out in outline of the tax development planning during the twelvth period, which was published in2011, that ’risk management must be carried out in tax management and it should run through the whole process of collection and management of taxation’. Accompany with the ripid development of society and economy, lots of new questions emerge, such as the environment of tax source becomes more and more complicate, subject of tax payment tend to be diverisified, taxpayer shows little selfconscious on taxpaying, Information between the taxpayer and levier is asymmetric, the efficence of the taxation and its management is low, etc. These questions now become the bottleneck that impact and restraint the development of the quality of the tax collection and management. Therefore, the risk management theory is gradually paid attention by tax department and has been extensively studied. under this viewpoint, the taxation management system of Gansu is short of risk prevention mechanism and thus big risk of tax evation exists. On the other hand, the management resouce is not only scarce, but also badly distributed. All in all, tax collection and management system in Gansu is presently not well suit with the request at present and this will undoubtedly impact the aim of national taxation. So, it is necessary to build a taxation risk management system to enhance the taxation collection and management in whole province. Through the taxation risk management, the potential tax evasion could be predicted, the tax collection and management resource could be properly distributed. At last, taxpayer should better comply with the tax laws, the cost for collection and management of tax should be reduced and the difference between the receivables and the paid-in tax should be decreased.Based on the risk management theory and the analysis of tax collection and management system in Gansu province, the implement of risk management in taxation system of Gausu was studied from three facets in this thesis. Firstly, the theory of tax risk management per se was studied, including risk, theory of risk management, methodology of risk analysis, tax source management theory, and so on. Moreover, overseas and domestic practices on tax risk management was analyzed to adopt their good experiences. Secondly, the tax collection and management condition in Gansu was illustrated and of which the weakness was then explored. Thirdly, the stradegies for the prevention of tax risk in Gansu were proposed accordingly. That is, the programe of risk management mechanism should be firstly built in Gansu tax system, then, based on risk management, the tax risk should be classified and managed in expertizing administration. At last, stradegy planning of risk management, identification of risk analysis, sorting of risk rank, dealing with risk and performance evaluation of risk management, which are critical links for tax management, were studied according to the method system of risk management.