Research On The Collaborative Supervision Of Tax Risks Of Small And Micro Enterprise

In recent years,with the introduction of a series of favorable policies and the support of the government,small and micro enterprises,as an important part of the market body,have also made great progress.New business forms and new forms are emerging,which greatly increases the difficulty of tax risk supervision of small and micro enterprises,making many small and micro enterprises have high tax risk.In order to reduce the tax risk of small and micro enterprises and standardize and guide the development of small and micro enterprises,corresponding measures need to be taken to strengthen the tax risk supervision of small and micro enterprises.From the perspective of collaborative governance,the tax risk supervision of small and micro enterprises is a matter of public governance.The government,tax departments,other government departments,thirdparty organizations and institutions,the public and other governance subjects can participate in the supervision.Therefore,it is necessary to study the tax risk supervision of small and micro enterprises from the perspective of collaborative supervision.The traditional tax risk supervision mode of small and micro enterprises is dominated by the tax department,which requires the personnel of the tax department to have high business level and governance experience,low management efficiency and insufficient reliability.Although some regions have tried and explored the collaborative supervision of tax risk of small and micro enterprises,But more often,the form is greater than the essence,so it is difficult to achieve real "synergy".How to achieve real "synergy" is also a research difficulty.This research adopts the statistical analysis method and field research method,based on the theory of collaborative governance,to study the tax risk supervision practice of small and micro enterprises in J County,analyze the existing problems and reasons,and propose improvement and improvement plans.Through a large number of field visits and surveys,as well as access to relevant data,there are five main problems in the process of promoting the coordinated tax risk supervision of small and micro enterprises in J County.First,the tax risk management of small and micro enterprises is not targeted,second,the responsibilities of various regulatory bodies are not clear,third,the information sharing channels between various regulatory bodies are not smooth,and the quality of information utilization is not high,fourth,the participation enthusiasm and cooperation of various regulatory bodies are not smooth,Fifthly,the cooperative supervision process of small and micro enterprises’ tax risk is not clear.The first problem is mainly focused on the tax risk management of small and micro enterprises,and the last four problems are mainly analyzed from the perspective of the participants in the supervision.In order to better implement the cooperative supervision of small and micro enterprises’ tax risk,we should strengthen the pertinence of means at the level of tax risk management.At the level of participants,County J should specify the participants in the supervision,strengthen the cooperative supervision awareness of all participants in the supervision,strengthen the support and guidance for other entities outside the government,and establish a tax related information sharing platform at the level of business operation,At the same time,strengthen the comprehensive utilization of data to improve the construction level of "digital government".At the level of system and mechanism,J County should improve the communication and cooperation mechanism,assessment and incentive mechanism,and supervision and punishment mechanism of the internal subjects of the government,guide the establishment of industry autonomy mechanism and e-commerce platform supervision mechanism,and define the cooperative supervision process of tax risk of small and micro enterprises.By studying the collaborative supervision of tax risk of small and micro enterprises,we can expand and enrich the research in the field of Tax Governance and provide reference for the collaborative supervision of tax risk in more fields.