Research On Tax Risk Management Of Grass-roots Tax Authorities

With the popularization and application of risk management concept in the economic field,tax departments in various countries apply the risk management concept to the practice of tax collection and management.The western developed countries started earlier,and they had a systematic understanding of tax risk management,and formed a relatively complete risk management system.From the experience of western developed countries,it is inevitable to implement tax risk management in China.However,due to the late start and lack of experience,the theory of tax risk management and the practice of tax risk management have not yet formed a complete system,and the management concept,operation mechanism,effect evaluation,supervision mechanism and team construction are not perfect.In order to make risk management more efficient for tax collection and management in China,we need to conduct in-depth research on the existing problems in tax risk management.The selected case of this study is the land tax bureau of the B District of Guangzhou.The B area is a typical area in the suburb of Guangzhou city.Therefore,the research on the tax risk management is very representative.This study has a deep understanding of the development process,operation mechanism and workflow of land tax and tax risk management in B area.Then,using the related theory of tax risk management,with the questionnaire survey,and taking the tax risk management process as the main line,it analyzes the outstanding problems and the reasons of the risk response in the B district tax risk management process,such as the poor quality of the risk response,the low effectiveness of risk identification,the evaluation and assessment system.Specifically,how to improve the quality of risk response,improve the effectiveness of risk identification,and give full play to the evaluation and evaluation of force are put forward.This study is of practical significance to the risk management of land tax in B District,and it also has some reference significance for other grass-roots tax authorities.