| In today’s society,risk has become a matter of great concern to people.Tax risk management refers to a method that the tax authority scans,identifies and evaluates tax risks through scientific management and technical means,and formulates different coping strategies according to different risk levels so as to avoid and prevent tax risks and improve tax compliance and tax collection efficiency.With the economic restructuring and rapid economic development in China,the risk of tax compliance and the difficulty of tax collection and management have greatly increased.In addition,at present,the Chinese government is making great efforts to promote the policy of "streamlining administration and delegating power,delegating power and strengthening regulation,optimizing services",then the Chinese government is changing from a management-oriented government to a service-oriented government.At this time,it is necessary to establish and apply tax risk management.The time when risk management theory is applied to tax administration is not long in itself,but the tax administration in China is short in practice and is in its infancy.There are many problems to be solved.This paper studies the taxation risk management of the IRS in the N region and analyzes the problems existing in the risk management of the tax authorities at the grass roots level,mainly including the weak foundation of risk identification,the unreasonable setting of the risk response process and the lack of evaluation of the effectiveness of risk management.It is concluded that the problems are caused by the lack of risk management philosophy,the imperfect legal system,the obstruction of the current tax collection and management system and the inadequate combination and application of information technology.Then,through extensively drawing on the advanced concepts and successful experiences of the tax risk management at the grassroots level in China,and drawing useful experiences and lessons,this paper puts forward countermeasures and suggestions from four aspects: comprehending the foundation of tax risk identification,perfecting tax risk assessment mechanism,constructing a scientific tax risk response system and perfecting tax risk management performance appraisal. |
