Research On The Tax Risk Management Of S County Tax Bureau

As the forefront of implementing tax policies and directly facing taxpayers,the grass-roots tax authorities undertake the important responsibility of tax collection and management and tax service.The collection and management efficiency of grass-roots tax authorities directly reflects the level of tax administration according to law in China.The positioning of institutions and functions also determines that there are corresponding risks in the process of tax work.Therefore,to build a risk management system It is an urgent problem in the current tax work to improve the tax compliance of taxpayers and reduce tax loss by using the methods and concepts of risk management.In recent years,many grass-roots tax departments have begun to explore tax risk management,study the causes of tax risk and ways to avoid it,and are committed to improving and improving the tax risk management mechanism.With the rapid development of economy and the implementation of national and local tax collection and management system reform,tax departments are facing new opportunities and challenges.In 2014,in order to integrate the existing tax collection and management resources,improve the tax collection and management system,improve tax compliance and satisfaction,and reduce the cost of tax collection and management,the tax bureau of s county made an exploratory attempt to flatten the organization.Although it has achieved some results,it still has a certain gap from the perfect tax risk management.The author takes the tax risk management of S County Tax Bureau as the research object,under the guidance of relevant tax risk management theories,the author deeply analyzes the problems encountered by s county Taxation Bureau in the process of daily tax collection and management,such as the non professional tax source management,the imperfect external tax related mechanism,the difficult implementation of internal responsibilities,the unreasonable allocation of human resources,and the insufficient rigidity of law enforcement,and discusses the causes of the problems Some measures are put forward,such as strengthening the idea ofmanaging tax according to law,improving the comprehensive tax related mechanism,optimizing the construction of human resources,promoting professional management and tax compliance.For S County Tax Bureau in the next step of tax risk management process to provide some reference.The research results of this paper are as follows:first,enhance the specialization of tax source management.Learn from the experience of developed countries in tax risk management,establish an independent professional management team,classified and classified management;second,optimize the construction of human resources.On the premise of reducing the secondment of grass-roots personnel by the competent tax authorities at higher levels,through the "two-way selection" mechanism of post selection and post selection,we can further achieve the matching of Posts and talents,and build a new incentive mechanism.Through the implementation of the salary system matching the risk and treatment,we can fully mobilize the enthusiasm of the tax personnel,and at the same time,we can implement the tenure system to alleviate the narrow channels for the promotion of tax cadres.The introduction of risk management in the field of taxation is the only way to promote the modernization of Taxation and the inevitable choice for the reform and development of the tax collection and management system.Only by adhering to the guidance of risk management and improving the concept of risk management,can we optimize the allocation of tax collection and management resources,improve the efficiency of tax collection and management,and gradually realize the legalization of taxation.