Research On TJ City Tax Risk Management Model And Application

In the development of global commerce,the management of tax sources presents a professional management mode.As a result,the management of tax affairs has undergone a fundamental change.From the original people-oriented management,the risk-oriented management has been realized.With the rapid development of information technology,the principle of "no risk should not be wrong" is the basic principle in tax risk management,which shows that tax risk management law will affect the specialized management of tax sources.Based on this background,this paper will focus on the analysis of tax risk identification and evaluation in TJ city.By using the method of literature research,existing research results,expounds the theory of tax risk management,analyzes the tax risk factors,and determines the tax risk factors.Combined with the basic method of risk identification,this paper analyzes the main tax items which affect the tax risk of TJ city,determines the risk factors,and analyzes the tax risk assessment index.Combining with the characteristics of tax sources of TJ City Taxation Bureau,using AHP,this paper constructs the tax risk assessment model of TJ City.Combining-with this risk assessment model,it puts forward some suggestions on tax risk management of TJ City,and promotes the practice of tax risk management of TJ City.The results show that the tax risk assessment model constructed in this paper can be used in the tax risk management of TJ city.The tax data study shows that the downtown area of TJ city is a high-risk urban area,while the risk of leasing,real estate,business services,construction and manufacturing in TJ city is higher.The risk level of tax revenue accounting,tax basis,applicable tax rate and other factors in TJ downtown area is higher than the average level of the whole city,which shows that the tax risk in suburban area is lower than that in TJ downtown area.In the future,TJ city should strengthen the tax-related information management,strengthen the tax risk management in the central urban area,and construct the tax system management system to achieve the goal of controlling tax risk.of local tax system,so as to effectively control the tax risk in the city of TJ.