Research On Tax Risk Prevention In The Professional Model Of Tax Source Management In Panjin City

Confronted with complicated economic situation,traditional management mode of tax source has failed to satisfy the requirement that is imposed on tax source management by anew situation.Therefore,a professional management reform of tax source had been proposed in the national tax affair conference in 2010.Since 2013,Panjin City has gradually put in place the professional management of tax source and implemented,in combination with artificial intelligence,taxation risk prevention and control work with the help of taxation risk management platform.In fact,the core of the professional management mode of tax source lies in the identification,prevention and control of taxation risk.It is of dramatic significance for the further saving of taxation cost and the improvement of taxation quality and efficiency to establish a professional management mode suitable for tax source & a theoretical system of taxation risk identification,prevention and control,perfect the management system of taxation risk and strengthen the supervision on tax source.By combining theory and practice,this paper aims to expound the evolution of Panjin taxation system,illustrate the basic situation of the taxation risk prevention and control in Panjin City under the professional management mode of tax source and explain the achievement that has been made in terms of taxation risk prevention and control under the new mode.It is discovered,after a questionnaire survey of taxation officer,the interview with taxpayers and typical case analysis,that there indeed are problems during the taxation risk prevention and control work under the professional management mode of tax source in Panjin City.Specifically,the problems include reduced mutual trust between taxation officer and tax payer,less willingness of tax payer to submit/report information,fragmentized procedure,enormous difficulty in coordination,and the inaccuracy of taxation risk identification as well as the weak power for taxation risk management,etc.Besides,an in-depth analysis is performed to figure out the reasons for these problems.Regarding these problems in terms of the taxation risk prevention and control in Panjin City under the professional management mode of tax source,Regarding these problems,several suggestions are pointed out from the perspective of taxation risk managers so as to well control taxation risk and guarantee sufficient tax revenue.To be specific,these suggestions means to hold the idea of establishing a professional management mode of tax source,optimize a professional operation mechanism based on risk,build a management system with various level & category,make full use of “big data” and reinforce talent pool and so on.