Research On Taxation Risk Management Of Xinyang Taxation Bureau

Since the year of 1994 in China,the tax collection and management model has experienced the tax administrator system,the “collection,management,and inspection” and the information management taxation.The Chinese economy has gradually advanced in the past 20 years,and the market economy has been vigorously active,the number of market players continues to grow.From 500 thousand in the 1980 s to 100.9 million by the end of 2018,the original tax collection and management methods can't suit tax collection and management.Since 2000,the concept of tax risk management has been introduced from abroad,and has gradually become a new trend of tax collection and management in China.The tax risk management process and technology are also becoming more and more perfect.After the reform of the national tax collection and management system in June 2018.The new tax bureau has set up tax risk management institutions below provincial levels.Under the structural tax reduction and optimizing the business environment,how to use tax risk management methods to strengthen tax collection and management,and realize the transformation of the collection and management mode becoming a hot topic,and also become a difficult point for tax department.From the perspective of tax authorities,this paper first summarizes the tax risk management theory and describes the theoretical basis of tax risk management.Secondly,it introduces the work of tax risk management of Xinyang Taxation Bureau,including the development history of tax risk management in Xinyang City and tax risk management.The organization and personnel setting,tax risk management work system and process,showing the overall picture of the tax risk management work of Xinyang Taxation Bureau;the third is to carry out SWOT analysis on the tax risk management work of Xinyang City,and discover the advantages and disadvantages of tax risk management work;Based on the analysis results,suggestions for improving risk management work are proposed.Based on the current tax collection and management pattern and the latest tax policy,this paper uses the literature review method,case study method,questionnaire method and SWOT analysis method to study the problems existing in the tax risk management of Xinyang City based on the actual work of Xinyang Taxation Bureau.Suggestions for improvement include strengthening the construction of tax risk management system,improving the hardware foundation and technical level of risk management,strengthening the multi-faceted management of taxation by the society,and making prospects for the next step of tax risk management.In the new round of tax collection and management reform,this paper closely follows the current taxation risk management status of municipal tax authorities,discusses the problems existing in tax risk management,and proposes improvement methods,and proposes ideas for establishing a sound tax risk management system.Strengthening the application of risk management work in taxation work and improving the taxation risk management level of municipal tax authorities have certain reference significance.