Research On The Tax Risk Model Of Sand And Gravel Industry In Dali Bai Autonomous Prefecture

Before 1994,tax bureaus were set up in each province under the unified management of the provincial people's government.From 1994 to 2018,the tax bureaus were divided into state tax bureaus and local tax bureaus.The state tax bureaus were under the vertical leadership of the central government,and the local tax bureaus were under the leadership of the provincial people's government.In 2018,the state tax bureaus and local tax bureaus were merged to establish a new tax bureau,which was under the unified management of the State Tax Bureau and the provincial people's Civil Affairs Bureau The government adopts a dual leadership model,with the State Administration of taxation as the main leader.The tax authorities have experienced many reforms,which have the background of his times and the need of economic development.At present,under the background of the central government's proposal of releasing management services,reducing taxes and fees,and supporting the reform and development of private enterprises,how to improve the collection and management efficiency of tax management,fair tax burden,improve taxpayers' tax consciousness,reduce tax authorities' management risks and taxpayers' tax risks,and create a good business Environment is an important task for tax bureau at present.This paper will solve the above-mentioned problems by establishing a risk management model for the sand and stone mining taxpayers in Dali Prefecture,and establish an industry risk management model,which can provide a kind of thinking for the management of tax authorities,and can expand the thinking to more industries.Through the method of investigation and statistical analysis,this paper analyzes the collection and management status,tax contribution and tax contribution of the sand and stone industry in Dali Prefecture before and after the implementation of "measurement standard transportation",and proves the importance of determining the sales volume of taxpayers to the tax payment of the industry;the Tax Department understands the production process of taxpayers through investigation,and applies for the taxpayer The relationship between the power consumption and the output of sand and stone products in the production process of limestone crushing and production of sand and stone industry is found out through the full amount of data extraction,screening and analysis of the reported information,so as to establish a risk management model.How to obtain the full amount of relevant data in time;whether the power consumption has a relativelystable relationship with the output and sales volume;whether there is verifiable data for the authenticity and scientificity of the model is the key factor for the success of the model construction.This paper will discuss the process,conclusion and relevant application of the model construction,and finally achieve fair industry tax burden,reduce the risk of tax authorities and taxpayers The purpose of building a good business environment.