Research On The Management Of VAT Tax Risk Of Manufacturing Industry In X County

The manufacturing industry has a long history of development in China.It is the main body of the real economy and a pillar industry of national economic development,fundamentally determining China’s comprehensive strength.Taxation is not only the main source of income for a country,but also provides a solid guarantee for regulating economic development,maintaining social fairness and stability,and value-added tax is an important part of it.With the deepening of value-added tax reform and the continuous promotion of tax collection and management reform in recent years,tax authorities are facing a large number of risks in the process of value-added tax management,especially in the registration,identification,and input tax deduction stages of taxpayers,which are prone to risk points and cause the value-added tax chain to break down.How to prevent and respond to value-added tax risks in the manufacturing industry and improve taxpayers’ tax compliance,Has become the top priority of tax authorities’ work.As a grassroots tax authority,X County Taxation Bureau has formed a tax risk management model in the face of the development status of the manufacturing industry and value-added tax risks in the region.However,with the diversification of tax risks and the specialization of criminal methods,there are still many problems that need to be solved urgently in the value-added tax risk management of X County Taxation Bureau.This article focuses on the tax risk management of value-added tax in X County’s manufacturing industry,utilizing tax risk management theory,tax compliance theory,and information asymmetry theory.Case analysis,field research,literature review,and other methods are used.Based on the typical case of manufacturing risk management in X County,a detailed analysis is conducted on the case,summarizing the experience and practices,and analyzing the shortcomings of tax authorities and taxpayers in the experience and practices.Propose issues such as incomplete tax system,lack of understanding of tax risk management,lack of professional talents,and insufficient inspection methods in tax authorities,weak legal awareness of taxpayers themselves,chaotic management,interests driven crime,multiple industries involved in the industrial chain,and strong liquidity.Ultimately,strengthen the concept of tax risk management,improve tax system construction,cultivate professional talents,and utilize big data platforms Provide suggestions on improving supporting mechanisms and other aspects.I hope it can help the X County Taxation Bureau further enhance its ability to respond to value-added tax risks in the manufacturing industry,and also provide experience reference for more grassroots tax workers.