The Study On Tax Risk Management Of Baotou Donghe District Tax Serbice,State Taxation Administration

In recent years,China’s economy has gradually evolved from high-speed development to medium-and high-speed development,social economy profound changes,more complicated environment both at home and abroad.With the continuous development of China’s economy and society and the reform of the business system,the number of enterprises has increased rapidly,and the number of enterprises managed by the tax bureau has also increased.And the major cases involving taxes is emerge in endlessly,including some huge shocking case.Tax risk management,as an effective means to prevent,supervise and check in advance,has became more and more importent.Tax risk management in China started late,the rules and regulations are still improving.In the new round of institutional reform,the combination of national and local taxes initiated the reform of the tax system,and the importance of tax risk management was also reflected in the new department integration.The Inner Mongolia autonomous region as the border area in the north of China,there is a big gap in the social economy between the Inner Mongolia and the areas such as Beijing Tianjin Hebei and southeast coastal areas.At the same time,as a region rich in mineral resources,Inner Mongolia is easy for taxation violation to occur here.Donghe Region of Baotou city is located in the central and western part of Inner Mongolia.It has both the central urban area and the township rural area.It’s very representative.The research on the tax risk management of Donghe Region can provide a good reference for other grassroots areas of the autonomous region.This paper combines the theoretical research with the field analysis and research.through the long-term follow-up of Donghe District tax service to carry out the tax risk management,finds that there are some problems in the tax risk management,such as the poor function of active risk identification,the low efficiency of risk management.and the effect is not significant.Digging deeper into these issues,summarizing the causes of the problems include weak risk management consciousness,low matching of staff responsibilities.and unclear management responsibilities.At the same time.on the basis of combining domestic and foreign excellent experience and practices,it provides four suggestions for the Donghe District Taxation Bureau to carry out the tax risk management work clearly,provide necessary guarantees.strengthen data acquisition and application,and clarify the process.