A Case Study Of Suining’s Disposal Of Tax Risks In Real Estate Upstream Chain

Tax risk management is a tax management activity in which tax authorities use risk management theories and methods in tax collection management,on the basis of a comprehensive analysis of taxpayers’ s compliance status,according to different types and different levels of taxpayers tax risks,to allocate tax management resources,prevent and control tax risks,improve satisfaction and tax compliance of taxpayers and improve management level of tax authorities through tax risk warning,tax assessment,tax special audit,general anti-tax avoidance investigation,tax inspection and other risk countermeasures.Although the research and practice of tax risk management started late in China,with the deepening of theoretical research and practical exploration,the concept of tax risk management has been generally accepted and recognized in practice,and it has played a positive role in raising tax compliance,preventing and controlling tax loss,and organizing tax revenue.The grass-roots tax authorities has made a lot of useful exploration in the practice of tax risk management,but some problems in the practice of tax risk management in China are exposed and reflected in process,which is worthy of further study and analysis.The upstream building materials sales industry of real estate(this paper specifically refers to: the industry that provides steel,commercial concrete,cement,brick,aluminum alloy and other building materials for real estate)has a low entry threshold,a large number of industrial households,and most taxpayers are small-scale enterprises,which has been the focus and difficulty of strengthening tax collection and management.Suining Municipal Tax Service implemented the tax risk management project of the real estate upstream chain,which was selected as the provincial "top ten excellent tax risk management projects",according to industry characteristics,using the balance relationship of upstream and downstream of building materials sales industry,started with effectively obtain third-party intelligence,that established "on the basis of all-round gathering information,on the premise of risk identification,on the key of grid risk response,on the purpose of interactive performance evaluation" tax risk management,achieved better results in practice.Based on the idea of empirical research,this paper adopts the method of combining theory with practice,and takes Suining Municipal Tax Service as an example to analyze Suining tax risk management project in the real estate upstream chain which has been continuously carried out for 9 months,using tax compliance theory and risk management theory to deeply analyze Suining Municipal Tax Service’s construction of precise risk identification system,establishment of grid risk response pattern,formation of interactive risk management closed-loop three key factors.So that it provides theoretical and practical support for the further promotion of tax risk management.