Research On Tax Risk Management After “camp Reform”

On May 1,2016,the tax reform policy was implemented nationwide,adding four industries,such as construction,real estate,finance and life services,and the business tax was withdrawn from the historical stage.The "tax reform" has had a significant impact on the tax work of the land tax,mainly manifested in the absence of tax revenue,tax revenue,and higher tax service.In such a situation,it is necessary to rely on the powerful method of collection and management and scientific analysis to achieve the collection.Tax risk management comes into being.To this end,this paper takes the tax risk management of Kunming local tax as an empirical analysis case,and carries out an in-depth study on the tax risk management after the tax reform in Kunming.This thesis also to Kunming land tax system based on risk management at present stage and information into divisions to establish risk characteristics library introduces the risk management present situation,from the aspects of income,tax law enforcement and three analyzes Kunming land tax risk at present.At the same time,through the analysis of the current situation of the local tax risk management in Kunming,the problems of six aspects are put forward: the problems in the management organization and the professional personnel;There is a problem of subjective consciousness of tax staff;The risk management model has its drawbacks;Problems of risk management objectives and index system;The use of tax information is problematic;The advantages of professional management gradually weaken.The reasons are as follows: the lower level of law enforcement;Tax staff risk management awareness is not in place;Deviation from the target of tax risk management;Imperfect tax risk management indicator system;The implementation of risk prevention and control work is not in place;The construction of tax risk information construction lags behind.According to the existing problems and reasons,and advanced studies in this field at home and abroad and practical experience for reference,the author mainly from the tax legislation,the guarantee of the basic and process control,prevention and control system and the system,some ways to improve.This paper adopts case study method,comparative method,literature research,through the "battalion to add" policy interpretation and carding process,combined with concrete example analysis of Kunming land tax management status,found that land tax section after the camp to increase risk management problems,and puts forward the measures.