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Study On Tax Risk Identification Management Of Municipal Sat Department

Posted on:2019-07-14Degree:MasterType:Thesis
Country:ChinaCandidate:Y H YangFull Text:PDF
GTID:2439330626952499Subject:Public management
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With the continuous development of China's market economy and the deepening of fiscal and tax system reform,some problems in China's tax collection and management become increasingly prominent,various kinds of tax-related risks emerge endlessly,and the situation of taxpayers' non-compliance with the tax law is severe,which poses great challenges to China's tax collection and management model.In recent years,the concept of tax risk management has gradually become the consensus of tax authorities in China,which has been used in the practice of tax source management.The identification of tax risks is an essential approach and an important link in the process of tax risk management.Scientific and effective identification and analysis of risks will have a significant impact on reducing tax loss,improving taxpayer compliance and building a harmonious business environment.Based on literature research,interview survey,case analysis andother research methods,this paper analyzes the problems and causes of tax risk identification management of local tax departments,using the methods of literature research,interview investigation,and case analysis.And put forward corresponding suggestions.This paper starts with the practical problems faced by local governments in the current state of tax collection and management,introduces the background and significance of the research,and reviews related research at home and abroad by consulting relevant materials;Then defines the concepts of tax risk and risk identification.Risk management,risk identification management and other theories are studied.Then,the development of risk management in China is sorted out.Taking J city national tax as an example,through an in-depth understanding of the status quo of the national tax risk identification management and the analysis of specific cases,we find out the main problems in the national tax risk identification management process.This study suggests that the present problems existing in the risk identification are mainly technical reasons and system reasons,so from tax-related data management,identification method,three technical point identification management tools and management concept,organization system and management system of three systems point of view to analyze the local national tax problems in the process of risk identification management;Finally,put forward specificsuggestions from the aspects of organizational system,technical approach,operational mechanism,information construction,taxation business environment for improving the taxation risk management of municipal and national taxation departments.
Keywords/Search Tags:municipal SAT department, tax risk, risk identification, process management
PDF Full Text Request
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