Research On Tax Risk Control In Manzhouli City

With the development of social and economic situation and the awareness of tax planning awareness of taxpayers,the risk management ability of tax authorities plays an increasingly important role in alleviating the pressure of income and enhancing the level of tax administration at all levels of tax departments in China.As the largest land port in China and the national key development and opening experimental zone,how to control the tax risk more scientifically,respond to the challenges and take precautionary measures has become an urgent problem to be solved.This paper mainly analyzed the current situation of tax risk in Manzhouli City,that the tax risk not only from the enterprise side(external),may also come from the revenue department side(internal),and focus on the method of internal risk control of tax,to fill the gaps of the internal staff of risk management.This paper studied the tax risk control in Manzhouli through literature analysis,investigation,comparative analysis,combination of theory and practice,model building and empirical analysis,and discussed the process of tax internal risk prevention and control from both quantitative and qualitative perspectives.First of all,based on the analysis of domestic and foreign references,this paper gave an overview of the taxation situation in Manzhouli City and the tax risk management in Manzhouli City,and summarized the internal and external problems appearing in Manzhouli tax risk management.Secondly,through the combination of theory and practice,this paper analyzed the two major factors affecting internal risk-the tax administration task factor and the tax staff behavior factor,and discussed the variables of tax staff behavior impact factors-business ability,work will,promotion hope,work attitude and working atmosphere through the questionnaire method.Thirdly,this paper analyzed the weights of the two major factors affecting internal risk,and quantified five variables of two factors,then established the internal tax risk evaluation model.The empirical analysis of the tax administration process in the Third Phase of the Golden Tax Collection and Management System led to the preliminary validation of the model.Finally,through the theoretical analysis and empirical analysis,this paper put forward suggestions for tax risk status based on the status of Manzhouli City.