Study On Tax Risk Management Of Primary Tax Bureau

As an important policy tool,tax is a standardized form in which the state provides public goods to the society and meets the common needs of the society in accordance with laws and regulations,distributes social goods and forcibly obtains fiscal revenue.Tax revenue is an important lever for the macro-control of economy,which directly reflects the economic level of the country.Taxation is also the main source of national fiscal revenue and an important means of national governance.With the rapid development of the domestic economy,the diversification of economic subjects and behaviors,and the personalization of taxpayers' demands have not only increased the intensity of tax collection management,but also increased the difficulty of tax risk management.With the reduction of the number of items subject to administrative examination and approval,the introduction of the policy of "strengthening regulation and services",the implementation of the policy of reducing taxes and fees,and the continuous reform of tax authorities.The state has created a good operating environment for enterprises and reduced the institutional transaction costs for taxpayers.However,while stimulating the vitality of enterprises,the related tax management system has not been improved,and there are certain risks in tax management.Therefore,it is very important to strengthen the research on tax risk management in order to build an efficient modern tax governance model,improve taxpayer compliance,realize the full collection of tax receivables,and improve tax payment service level.Combining with the current national political,economic background,from the Angle of view of the grass-roots tax official,in H county tax bureau as the research object,combined with the status of the current administration system reform,through summarizing H county tax bureau tax risk management problems,analyze the reasons of the problem,try from the system guarantee,professional talent allocation,tax risk system construction put forward some effective measures to improve the grass-roots tax risk management,improve its risk management level,ensure the taxpayer's satisfaction,reduce the tax risk.