Research On Tax Risk Management Model

There are various uncertainties in the process of tax collection and management.Because of the absence of management,excessive management and confusion of management,the increasing economic aggregate,the continuously expanding number of taxpayers,and the complex and diverse ways of business transactions,the risks of tax collection and management emerge in endlessly.How to effectively identify,analyze and deal with these tax collection and management risks(hereinafter referred to as tax risk),effectively improve the stability of tax revenue and reduce the cost of tax collection and management,has become a new subject faced by tax authorities at all levels in the process of tax administration.Risk management is a management discipline rising in the early 20th century.It mainly studies the law of risk occurrence and risk control technology.Introducing the method of risk management into the practice of tax collection and management is not only a change in the way of tax collection and management,but also an innovation in the concept of tax collection and management.This paper integrates the risk management principle into the various elements and links of tax collection and management,combs the existing risk management research and practice,and looks forward to and constructs a more ideal tax risk management structure and operation mode.Taking Ningde City as an example,this paper reveals the core work of tax risk management,systematically demonstrates the operational mechanism of tax risk management,and puts forward opinions and suggestions for tax authorities to establish,develop and improve the tax risk management model through the analysis of the overall tax risk situation in the region and the simulation calculation and model introduction of tax risk in specific industries,so as to further optimize the tax style.The risk management plan provides the basis and basis.