Research On Tax Risk Management Under The Background Of "Golden Tax Third Period"

The "golden tax third period" unified the national tax collection and management information system,completed the construction of the national tax data centralized platform,and achieved the goal of standardizing tax law enforcement,optimizing tax service,tax risk management and control,and strengthening information sharing."Gold 3 period"system was launched,the tax authorities effective use of the system to deal with mass data collection and management of information,for the taxpayer's tax related behavior have more deeply analyze and judge,dealt with a lot of tax evasion,the evasion of enterprises,corporate tax is more and more transparent and standardized,strengthened to taxpayers,especially corporate taxpayers'efforts to control,more effectively guard against the tax risk,further to ensure the safety of tax in our country.This article from the "golden tax third period" after the promotion LZ revenue by big data means the new way of enterprise tax risk prevention and control of,through the practice case analysis,LZ revenue risk management foundation is weak,there are data information support dynamics is insufficient,tax risk index of the directivity is not strong,the precision is not high,the risk to the conclusion of rough analysis simple,lack of comprehensive tax risk management,"gold 3 period" system of complicated operations,poor interaction problem.After analyzing the cause of the problem,put forward perfect optimization "gold 3 period" operations,strengthen data collection and processing functions,set up the mechanism of tax risk prevention and control work,perfecting the tax risk index system,strengthen tax risk response and feedback,from top to bottom to strengthen tax risk management concept,strengthening tax risk management personnel training,strengthen tax bureau and enterprise coordinated measures,in order to improve the level of LZ revenue tax risk management work.