Risk Management Of Basic Tax Institutions

Tax risk refers to the uncertainty caused by a series of tax collection and management due to the defects in law and system,which leads to the gradual deterioration of tax sources and the diminishing of regulatory functions.As a result,tax revenue growth will be sluggish and can not meet the needs of the government and state Probability event.At present,the theory and practice of tax risk management are being carried out in depth and have very important practical significance for improving the quality,efficiency and level of tax collection and administration.However,new contradictions and problems still can not be ignored.In this paper,the CX City tax risk management as the research object,the use of risk management theory and tax risk management experience at home and abroad to find out the CX City tax risk management problems,analyze the reasons and put forward to improve the tax risk management Suggestions.In this study,a total of five chapters were conducted.The first chapter is the introduction part.In this part,we mainly discuss the background,significance,method,innovation,domestic and foreign review of this article.The second chapter is an overview of related theories.It introduces the concept,origin,content and principles of risk,risk management and COSO internal control and risk management framework,taxation risk,tax compliance theory and tax source management theory,focuses on theoretical research,and runs the whole process of tax risk management.The third chapter is the current situation and problems of the tax risk management of the State Tax Bureau of CX City.The current situation of taxation risk management of the State Taxation Bureau of CX City is comprehensively analyzed and summarized,systematically analyzed and summarized,the problems in the current management process are identified,and the reasons are analyzed to provide basis for the formulation of improvement measures in the future,at the same time,it fully draws lessons from developed countries such as the United States,Australia,the Netherlands,and Hubei,Jiangsu Wuxi,Zhejiang and Ningbo,and other taxation risk management practices,and guides the tax risk management of the State Tax Bureau of CX City.The fourth chapter is the measures to strengthen and improve the tax risk management of the National Tax Bureau of CX City.Based on solving practical problems,taking tax risk management related theories as the foundation,and aiming at the taxation risk management of the State Tax Bureau of CX City in recent years,it proposes to speed up the construction of a legal system for tax risk management and use "Internet+" to increase tax risk management publicity.Training measures,establishment and improvement of tax risk management integration mechanisms,reliance on big data technology to fully implement information management taxation,and strengthening the diversification of tax risk management methods,with a view to further deepening the reform of tax risk management.The fifth chapter is the conclusion and prospect.It summarizes the full text and puts forward the focus of future tax risk management research.