Research On Tax Risk Management In CBM Industry

According to the energy strategy plan of the “13th Five-Year Plan”,Our country will promote the structural reform of the energy supply side,the coalbed methane(CBM)industry will get an important period.Q County is located in the Qinshui Basin of Shanxi Province,which is the important production base of our country.In recent years,CBM extraction,liquefaction,transportation,electric generation and other enterprises have developed rapidly in Q County.CBM has become the second tax source of Q County.The total output value of Q County's CMB industry is 5.94 billion yuan,the profits and taxes are 1.52 billion yuan in 2017.Too many preferential policies are the main reason for the tax risks of the CBM industry.The tax bureau is exploring the modernization of taxation in recent years and forming different experiences.The Q County tax bureau takes CBM industry as the key of tax risk management and has achieved some positive results in reducing administrative costs and guaranteeing tax revenue.But there are still some problems such as the procession is not standardized and the result is not obvious,which not only increase the risk of tax officers,but also affect the security of tax.This article takes Q county tax bureau as an example,for improving the tax risk management of base tax bureau,combining with the theory and resource-based cities,researching on tax risk management in CBM Industry.There are five parts of this paper.The first part is introduction,which describes the background of tax risk management in CMB industry,the research of tax risk management at home and abroad,the content and methods of this paper,innovation and shortcomings.The second part introduces the Q county's CBM industry and its tax risk management.It includes the concept of CBM industry and Q county's tax risk management in CBM industry,which includes the management procession and the results.The third section analyses the problems of Q county tax bureau 's tax risk management in CBM Industry,including the imperfect mechanism and the ineffective results.The fourth part analysis of the reasons,including the improper distribution of management resources,game between tax bureau and enterprises,lacking of technology support and so on.The fifth part offers the countermeasures and suggestions.In the end,this paper reviews the whole paper and puts forward conclusions.