Research On The Risk Management Of Chongqing A Municipal Taxation Bureau's For B Company's Tax Audit

In recent years,with the rapid development of modern information technology methods such as informatization and big data technology,various high-tech methods have been used to evade tax evasion and have been more concealed,which has brought great challenges to tax inspections.At the same time,the continuous evolution of the rule of law in China has made taxpayers have greater access to tax knowledge.The concept of paying taxes in accordance with the law has become more and more popular,and the public 's awareness of rights protection has become stronger.This has brought tax authorities in China New challenges are coming,requiring tax authorities to have a higher level of law enforcement and risk awareness.However,in the current practice,some tax authorities still have relatively large shortcomings in tax audit and law enforcement risk control,such as lack of risk prevention and control mechanisms,inadequate legal protection,imperfect management systems,inability to adapt to changes in the law enforcement environment,and the overall quality of the cadre team It needs to be improved,which greatly affects the efficiency and effectiveness of tax audit enforcement,increases the risk of tax audit enforcement,and affects the authority and overall image of tax authorities.From the perspective of risk management,this paper selects the development of the audit work of Chongqing Municipal Taxation Bureau A as the typical case analysis.Problems,put forward corresponding countermeasures.At present,China's tax law enforcement risk management is still at the stage of research,verification,and filling in vacancies to control China's tax law enforcement risks.On the one hand,tax audit law enforcement personnel need to actively change their ideology and consciousness,continue to learn the latest frontier knowledge,and have a deep understanding of preventing tax law enforcement risks The important significance of it is to actively train business skills and continuously improve the level of tax law enforcement;on the other hand,it is necessary for tax authorities to further strengthen risk management,optimize organizational structure,establish and improve the post-responsibility system,and regulate the setting of law enforcement process systems.This article considers that various internal supervision and control systems in China's tax system have hidden goals such as inadequate target setting and functional positioning,imperfect design of the tax audit law enforcement risk process,inaccurate selection,and non-standardization.Imperfect management systems changes in the law enforcement environment,and low overall quality of cadre teams.Article combs the risk control theory of tax audit,studies the current status of tax audit risk in China and the factors that affect tax audit risk,and selects Chongqing Municipal Taxation Bureau A Audit Bureau as a classic case for analysis.(Germany)With regard to the experience of preventing tax audit and law enforcement risks,and providing practical measures and suggestions for the specific prevention and control of tax audit risks in China based on the actual work of law enforcement by our tax audit bureau.Therefore,in order to further prevent and resolve the law enforcement risks faced by tax authorities during tax audits,this article proposes the following policy recommendations: First,change the mindset and improve the concept of tax audit risk management;Second,establish a comprehensive risk prevention and control system and formulate reasonable tax Audit methods;three is to improve the professional level of tax auditors and increase the training of law enforcement personnel;four is to improve the tax audit supervision and restriction mechanism;fifth is to continuously innovate and use modern information audit methods to improve the efficiency and effectiveness of audits,thereby better Tax audit work is escorted.