Research Of Problems And Countermeasures Of Tax Risk Management Of The National Tax System In Linyi City

Tax risk management is advanced ideas and methods of modern tax administration,will be limited to high-risk field collection resources priority,realize the tax sources management specialization,promote tax management system reform and management innovation.In 2012,the state administration of taxation proposed that "risk management should be guided through the whole process of tax collection and management reform".The national tax work conference in 2014,wang jun,director of the state administration of taxation,put forward to realize the goal of modernization of tax 2020,describes the development blueprint of tax reform,summed up as "face up to six gap,set up six big system,promote the innovation in the six",which runs through tax risk management concept.2017 session of the national tax work put forward to accelerate the modernization construction tax,to risk management as the guidance,make substantive progress in the reform of tax collection and management,strive to build scientific and rigorous modern collection system.Combined with the study of the theory of risk management related reference,this paper adopts the comparative study,interview investigation and the methods of empirical research,consulting relevant literature,to Linyi city national tax system tax risk management as the research object,the paper summarizes the current risk management practices and results,found tax-related information retrieval mechanism is not sound,risk analysis technology improvement,the post responsibility system is not clear,team building can't meet the needs of the reform and tax credit rating using performance evaluation mechanism is not sound,lack of risk management and so on practical problems,in promoting the tax to be solved in the process of modernization.From management mechanism,management measures,talents construction three aspects to find the problems of tax risk management,to find the causes of the problem,on the basis of this article actively learn from other parts of domestic advanced national tax system tax risk management experience,and then to put forward countermeasures and Suggestions to lay the foundation.On how to build effective tax risk management operating mechanism,innovation management measures,to create professional team,this article has carried on the comprehensive analysis and research,finally from three aspects proposed the concrete and operable countermeasures,for strengthening tax collection and administration,plug up loopholes in tax collection,tax risk management effectiveness has strong pertinence and guidance.