Research On Tax Risk Prevention And Contral Of Small And Micro Enterprises In Zhengzhou National Tax Bureau

In recent years,China's small and micro enterprises have developed rapidly.Small and micro enterprises have played an important role in easing employment pressure and promoting economic growth,and have played a major role in increasing our tax revenue.Our country pays more and more attention to the tax risk prevention and control of small and micro enterprises in tax departments.Relevant departments of the state have also promulgated various policies and measures to strengthen the tax departments's small and micro enterprises tax risk prevention and control.Improve the efficiency and quality of tax collection and administration.At the same time,more and more experts and scholars research on the tax risk prevention and control of small and micro enterprises of the National Tax Bureau.However,most of the existing studies remain at the surface stage and have not yet formed a complete system.It can not effectively guide the IRS for small and micro enterprises tax risk prevention and control work.At present,the tax risk prevention and control work of small and micro enterprises in Zhengzhou State Taxation Bureau is progressing steadily,and has achieved certain results,but there are also some problems.These problems have seriously affected the normal work of tax collection and administration in Zhengzhou National Tax Bureau.In this case,the Zhengzhou State Taxation Bureau strengthen the risk prevention and control of small and micro enterprises tax is conducive to a comprehensive understanding of small and micro enterprises tax related information,improve the tax compliance of small and micro enterprises taxpayers.It is also helpful for the effective screening of tax risks,the rational allocation of administrative resources,and also improving the efficiency of tax collection and management.So as to ensure the accurate and timely tax receipts and reduce the tax losses.According to the above factors,this paper takes the tax risk prevention and control of small and micro enterprises of Zhengzhou State Tax Bureau as the angle of view,based on the research of tax risk prevention and control in China,with the help of tax risk management theory,information asymmetry theory and tax compliance theory,by means of literature review,qualitative analysis,empirical analysis,comparative analysis and other methods.This paper expounds the preliminary establishment of the tax risk prevention and control process of the small and micro enterprises of Zhengzhou State Tax Bureau,the initial completion of information collection and the basic status of the basic responsibilities.It reveals the cost of tax risk prevention and control is high,tax risk coping is inefficient,coordination between tax enterprises is not smooth enough and other problems.In depth analysis of the tax risk prevention and control of the reasons for tax risk prevention and control mechanism is not perfect,tax risk prevention and control performance evaluation system is not perfect,lack of effective communication and coordination mechanism.On the basis of the successful experiences of the domestic and international tax risk prevention and control,such as Australia,Holland,the United States and other countries as well as Shenyang,Wuxi and Wenzhou,we draw the relevant experience and enlightenment.The paper propose the measures of Zhengzhou State Taxation Bureau to improve the level of tax prevention and control of small and micro enterprises,improve the small and micro enterprises tax risk prevention and control mechanism,establish the performance evaluation system of tax risk prevention and control of small and micro enterprises,strengthen tax information communication mechanism between enterprises and State Tax Bureau.