A Case Study Of Luzhou Naxi Municipal Taxation Risk Management About BT Project Of H Company

With the innovation of Government financing system,new economical model such as BOT?BT?BOO?BOOT?PPP was produced,which plays an important role in accelerating local economic development and improving people's livelihood and promoting public service.At the same time,it takes new challenges and risks for the tax collection and administration of tax authorities for lacking of practical experience and relevant legislation as a new thing.This is a case study of Luzhou Naxi municipal taxation risk management about BT project of H company.In order to prevent and avoid the tax risk of BT projects,and improve the quality of tax collection of BT projects,and raise the level of BT projects taxpayers comply with the tax law,it is applicated new public management theory and methods to strengthen the tax management for BT project.Research methods of this article are theoretical analysis and case study.Theory of new public management and risk management is combined with tax management practical work.It is divided into three main parts: the first part included the first chapter and the second chapter,which mains about relating concepts,theoretical basis,background and significance of the study and summarize sum up of study research at home and abroad,research methods and thoughts,actualities and issues of BT projects,typicality of tax risk management of BT projects.Part II is the key part,which includes the third to the fifth chapter.Firstly it generalizes the background of creation and state of the art and existing risk of BT project in Luzhou Naxi.Then it introduces specific circumstances of this case about tax risk management of H company's BT project by the BT project implementation process,and analysis of the efficiency.Then it analyses goals and gathering information and risk response and feedback and monitor the process of H company's BT projects tax risk management.Part III includes the sixth and the seventh chapter,and the sixth chapter is also the focus of this article,which gets primary enlightenment from the analysis of previous chapters about H company BT projects tax risk management.At last,it is conclusion and prospect.Innovations from the perspective of tax risks of this article how to strengthen tax management of BT projects,not only relating to the local fiscal revenue and the Government's investment,but also relating to the healthy development of BT projects and public infrastructure projects.This research of tax risk management about BT project of H company,both for the State administration of taxation on strengthening the implementation of tax risk management and taxation in order to development,development in order to improve people's livelihood,so as to achieve economic and social benefits of tax collection and management of tax Department,and achieve a win-win situation between Government and Business.