Research On Tax Risk Management Of Coal Industry In Xilin Gol League

The report of the 19 th National Congress of the Communist Party of China attaches the emphasis on the necessity to deepen the reform of the tax system.In order to ensure the orderly progress of tax reform,a scientific and efficient tax collection and management system is indispensable.In October 2015,The 17 th meeting of the Central Leading Group for Comprehensive Deepening Reform,reviewed and approved the “ Reform Plan for Deepening the National Tax and Land Tax Collection and Management System”,which put forward that by 2020 modern tax collection and management system will be built in line with the national governance system and governance capacity.Tax risk management is an advanced idea and internationally accepted practice of modern tax management,which is an effective measure to improve China ' s tax collection and management system,improve governance capabilities,and modernize taxation.It is a fundamental way to promote tax compliance,which is also the direction that our country deepens collection and administration system reform.Xilingol League has rich coal resources,where the coal industry plays a critical role in the economic development of the league.Strengthening tax risk management of the coal industry,improving tax management level and preventing as well as reducing corporate tax risks is of great importance in protecting national tax security and serving the overall situation of economic development of Xilingol League.However,because of the constraints of ideology,organization mechanism,application of information technology,and talents,tax risk management of Xilingol League is still in its initial stage and there are still many bottlenecks,which needs to be actively explored and resolved.This paper sorts out the relevant theories of risk management,draws on domestic and foreign tax risk management experience and practices,and combines the current status of tax risk management in the coal industry of Xilingol League,conducts an analysis on the typical cases of tax risk management of company A,and finds out the problems and deficiencies that are existing in the tax authorities in the tax risk management of coal industry,thereby putting forward specific measures to strengthen tax risk management of the coal industry in Xilingol League,providing useful methods and experience for the implementation of tax risk management in the Xilingol League,further promoting the tax risk management of the Xilingol League to a new level and innovating a new level.