Study On Tax Risk Management Of County-level Local Tax System

With the rapid developm ent of ec onomic globalization,our country' s economic scale is second in t he world.But at the same time that the scale of the tax source is expanding,i t is in fluenced by many factors such as tax environment,management or ganization,tax adm inistrator,taxpayer and management means,the expansion of tax sources is not necessarily synchronized with the growth of tax revenues.This difference is shown as the risk of tax loss in the process of ta x administration.At t he same time,county-level Local Tax System is more and more dif ficult because of " less people and more taxpayer ".The risk of law enforcement of tax personnel is further increased.Some problems that exist in tax management are constantly emerging.Thus,how to enhance the modernization level of tax administration by strengthening tax risk management? It has become one of the main fields of the research and practice of county-level Local Tax System at present.F Qu Municipal Bureau of Local Taxation is the pilot unit for the reform of the tax administration system of Shanxi Local Taxation Bureau.In 2014,a tax risk management plan was set up in the city,which is "overall promotion,breakthroughs,and implementation step by step".The tax risk management system The tax risk management system has been popularized in an all-round way witch is relying on the "golden three project ".Relying on the "big data" of tax related,A new model of tax administration has been im plemented.Achievements in tax risk m anagement are among the best in the province.However,the management difficulties faced by them are wid espread in the county-level Local Tax System.It is representative and valuable to research.Therefor,this paper based on the risk management perspective,it has used the method of literature research to reexamine the pilot projects of F District of C.The reasons behind t he management dilemma are analyzed by the method of em pirical research.At last,some measures are put forward to improve the current risk management of county-level Local T ax System which is based on systematic and comparative research methods.The first chapter m ainly defines and interprets the core concepts of tax risk management.The general proces s and main contents of tax risk management and the significance of im plementing tax risk management are introduced in detail.The second chapter introduces the ge neral situation of tax bureaus and the present conditi on of tax risk m anagement in F District.It briefly introduces its achievements in risk management framework,data collection and excavation capabilities,m anagement resource allocation,risk management and control.It also anal yzes the problem s in the aspects of formalization of management links,unreasonable allocation of management resources,low tax related information support,and the unsatisfactory ef fect of risk prevention and control.The third chapter analyzes the possible reasons for the risk management of the F qu local tax bureau from the four angles: the risk prevention consciousness is not strong,the tax adm inistration system is not perfect,the data acquisition and application ability is not strong,and the risk preve ntion and control system is not perfect.The fourth chapter puts forward some pertinent suggestions from four dimensions based on m y work practice.First,we should strengthen risk management concepts,and introduce pr ofessional management and big data thought.Second,we should st rengthen organizational internal control and performance management on the basis of optimizing organization functions and resource allocation.Third,we must promote the establishm ent of information sharing system and rely on the Golden Tax three phase system to enhance the collection and applicatio n ability of big data and break the barriers between tax busi ness and tech nology.Fourth,it discusses how to improve the tax risk prevention and c ontrol system from two angles,which are to improve the tax risk identifi cation index system and the monitoring model and adopt the differential risk coping strategy.By absorbing the theoretical results of tax risk management at home and abroad,this paper makes theoretical an alysis and practical exploration on the tax risk management of the local ta x bureau of F District,and summarizes some practical results,which can prom ote the risk management practice of the county-level Local Tax System in our country.