Research On Tax Risk Assessment System Based On Industry

In his government report in 2015,Premier Li Keqiang called for an action plan for Internet +.On July 1,the State Council issued the "Guidelines on Active Promotion of Internet Plus",which provides concrete guidance on accelerating the in-depth integration and innovative development of the Internet and other fields.With the reform of tax system,such as “Business Tax Change Value added Tax” the management requirement of decentralized service optimization and the reform of commercial system,the tax department constantly innovates management mode.At the same time,the big numbers have ushered in major changes in the times,affecting all sectors of society,including government,the economy and the humanities,including the tax department.With the launch of the third phase of the tax,the data of tax system is centralized and the data processing,mining and analysis ability is greatly improved.Therefore,how to introduce large amount of data into the tax risk management field through big data technology,so that the forecasting and effectiveness of tax revenue will be an important attempt to apply big data technology to tax data.In recent years,Chongqing automobile manufacturing industry is the largest industry in Chongqing tax,after years of build,Chongqing has formed a "1+10+1000"(the 1 leading enterprises in +10 automobile companies +1000 parts companies)billion industry cluster,has become an important support for Chongqing's economy and tax revenue.From 2013 to 2015,the output of Chongqing's enterprise industry exceeded the traditional car production of Shanghai,Guangdong and Jilin,and took the first place in the country.Since 2016,Chongqing faced the overall price is not high,profits,the development of Chongqing's automobile industry slowdown,unfavorable factors affecting the development of the automotive industry gradually,in 2016,Chongqing automobile industry warehousing 23 billion 916 million yuan in tax,the proportion of the city's tax income of 19.7%,the proportion of tax revenue compared to 2015 annual decline of 4.6 percentage points.In 2017,the pillar industry of Chongqing city's industrial "6+1",the first time below the electronic manufacturing industry total industrial output value of the automobile manufacturing industry total industrial output value,in the car when the economic downturn,the tax risk management will also increase,so the need for the industry to study the tax risk management system.This paper studied the automotive industry research on risk management of tax,tax risk management in the automotive industry as the breakthrough point,combined with the empirical risk on the important point of in-depth analysis,and establish risk assessment system based on risk,risk rating of enterprise,play the role of tax data of automobile industry tax risk.Compared with other industries,the automotive industry has different characteristics,different index system,but the principle is the same,the final expected experience can be copied to a number of industries,to further boost the tax authorities to achieve scientific decision-making,intelligent management,precision wind control,performance data on tax revenue maximization.It is helpful to deeply analyze the tax risk of the industry,change from precaution to forecast,from rough estimation to accurate measurement,from manual judgment to scientific analysis,and thus effectively reduce the tax risk and improve the quality of tax risk management.