The Study Of The Tax Levying Cost Control Upon The Perspective Of Risk Management

In the current tax situation and the economic development situation, either the taxpayer or the tax department itself can truly feel the tax management in China has presentedproblems and some problems and need to solve. As the rapid development of economy,the tax department led to substantial growth in the number of taxpayers the tax department management, tax officials and tax personnel administrator workload less number of contradictions, the management mechanism of the tax department to meet the existing needs of tax collection and management work under the new normal, these problems restrict the tax collection efficiency increase, directly increases the tax authorities and taxpayers’ tax cost. Facing the new problems of tax collection and management, the emergence of new situation and new challenges, the local tax authorities are using foreign experience of risk management, the tax management mechanism to make bold exploration and innovation, and from a practical point of view,tax risk management is conducive to solve the above problems, especially for the control of the tax levying cost a certain effect.This paper is based on the situation of economic development, focusing on tax risk management perspective, on how to use the risk management and control of tax cost.This article starts from the analysis of history and status quo of the research, briefly describes the research background and significance, and domestic and international practice of tax levying cost of the domestic and foreign research situation and risk management are introduced. Then this paper will analyze from the aspects of theory,pointed out that the cost of the tax levying connotation of this paper mainly includes:the tax authorities of tax cost and tax compliance costs, and respectively from three angles of risk level, risk type and risk response measures of risk management, analysis ofconstruction cost control in Taxation model, at the same time and feasibility the necessity of the application of the model are demonstrated. In the analysis. In theanalysis of general theory combining with practice after, the management of tax risk in G City, the application of tax risk management practice of the tax levying cost controlare introduced and analyzed, affirmed the effectiveness of tax risk management. Finally,the paper discusses how to further improve the tax risk management work, better control of the tax levying cost puts forward the index setting, to improve the risk management and other targeted recommendations. Through these studies, to improve the tax risk management situation of our country, while reducing China’s tax cost help.