Research On Tax Risk Management Of Refined Oil Consumption Tax

"Implementing tax risk management and running risk management throughout the whole process of tax collection and management" is the development trend of modern tax management,and is also the inevitable path for the optimization and improvement of China's tax collection and management system.With the explosive growth of China's economic volume and the number of taxpayers,the tax situation faced by the tax authorities is becoming more and more serious,and there are many tax related cases.Especially in the field of oil products,some enterprises use policy loopholes to maliciously change the product name under the cover of complex enterprise production and marketing chain to achieve the purpose of tax evasion,which seriously threatens the national tax base security.As the most frequent and changing tax item in consumption tax,refined oil has been the focus and difficulty of tax risk management for a long time.With the deepening of policy research,continuous updating of technical means,and continuous improvement of risk management prevention and control system and mechanism,how to systematically do a good job of oil product tax risk management after tax collection and management system reform with the help of risk management theory on the basis of summarizing and refining the original management experience has become a topic in the new period.How to do a good job in the tax risk management of refined oil consumption tax and build the tax risk management system of product oil consumption tax is an arduous and complex task.Therefore,based on the new situation of tax collection and management system reform,combined with the actual work,the author tries to analyze and sort out the tax risk management of refined oil consumption tax in Shandong Province on the basis of summarizing the original management methods and the actual results,and summarizes the lack of legal support,imperfect management system,absence of information construction,policy problems and wind in the management process This paper analyzes the existing shortcomings and deficiencies,explores the causes of the problems,considers the improvement direction,and puts forward how to guide the work practice through the theory of risk management in the future work,from the establishment and improvement of relevant laws and regulations,the improvement of management mechanism,the strengthening of information construction and the improvement of refined oil consumption tax In order to promote the bottleneck of tax risk management under the background of tax collection and management system reform and promote the sustainable development of legal taxation,countermeasures and suggestions are put forward to improve tax risk management model,strengthen risk response personnel training and team building.There are five chapters in this paper.The first chapter mainly introduces the background and significance,the previous research results of domestic and foreign scholars,the research methods used in this paper,etc.;the second chapter mainly focuses on the definition of the core concepts and the relevant theories adopted;the third chapter mainly takes Shandong Province as an example to analyze the current situation of the tax risk management of refined oil consumption tax The main content of the fourth chapter is the analysis of the problems and causes in the current tax risk management of refined oil consumption tax;the main content of the fifth chapter is the countermasures to improve the tax risk management of refined oil consumption tax.The research of this paper is to put the popular topic "tax risk management" into the tax risk management of refined oil consumption tax in the initial period of national and local tax collection and management system reform.Through the practice of tax risk management of refined oil consumption tax at the present stage,accurately grasp the opportunities and challenges faced,and further improve the ability of tax departments to deal with tax risks in the new economic cycle The exhibition is beneficial to exploration.