Research On Tax Risk Management

In recent years,the practice of taxation risk management has been carried out in a deep-going way)which plays an important role in making up the tax collection deficiencies,improving the tax collection qualities,elevating the tax services level and enhancing the tax compliance.With the continuing incorporation among tax services,tax cost control theory and the practice of tax department,the real effect brought by taxation risk management gradually emerges.At the same time,new contradictions and problems need to be resolved.For example,the issue of false invoices after replacing the business tax with a value-added tax,the identity information leakage caused by the individual income tax reform,the problems caused by the internal coordination of tax authorities,the proliferation of inspection cases after the institutional reform and the taxpayers' demand for better tax payment services need to be solved urgently.Based on the theory of risk management,this thesis carries out the study on the current situation of tax risk management in Tianjin Taxation Bureau and place particular emphasis on the organizational structure,operational process and actual effect of the tax risk management in Tianjin Taxation Bureau.Through analyzing the problems in the risk management,the thesis proposes measures and opinion towards optimizing the tax risk management.This thesis includes fives parts:the first chapter introduction,elaborating the research background,significance,domestic and foreign research status and research details and approaches.The second chapter is an overview on the basic theories of risk management and tax risk management,which provides a theoretical support for the following chapters.The third chapter targets on the analysis of current situation of tax risk management in Tianjin Taxation Bureau.Through analyzing the organizational structure,operational process and actual effects,this thesis finds out the current problems and proposes suggestions for optimizing the tax risk management.The fourth chapter stresses on the experience references and enlightenment.By comparison of the current situation between developed countries and some provinces in China,this thesis offers advice and suggestions on improving tax risk management.The last chapter summaries the suggestions for tax risk management.In order to resolve the problems in practice,this thesis thoroughly analyzes the real cases and the development trend of risk management and provides the advice and suggestions on how to optimize the tax risk management in Tianjin Taxation Bureau.