Research On The Problems And Countermeasures Of Tax Risk Management In Border Areas

With the continuous deepening of China's economic system reform,tax collection and management system reform,the importance of tax risk management has become increasingly prominent.In 2018,the National Taxation Bureau merged with the Local Taxation Bureau,provincial,municipal and county taxation bureaus have established taxation risk management departments.In the initial establishment of the departments,in terms of the specific process,division of responsibilities,working mechanism,model building,staffing,etc.of tax risk management,most tax departments are still in the exploration stage,and no series of measures have been formed to match the establishment of the institution.Taking Yunnan Province as an example,the Dehong Taxation Bureau first tried before the merger of institutions,that is,in 2017,the tax management system reform with "tax risk as the core" was carried out to solve the problems of specific processes,division of responsibilities and part of the working mechanism.The problems faced by model building and data concentration are also problems that other tax departments are facing or are about to face.The reform experience has practical reference significance and the problem research also has innovative value.This article integrates tax risk management into the characteristics of tax management in border areas,explores solutions to these special problems in tax risk management in these areas,and puts forward solutions and suggestions in terms of ideas and measures.In the end,it is hoped that through the use of research results,the quality and efficiency of tax risk management in Dehong and even Yunnan Province will be improved.