Study On Tax Risk Management Of S County Tax Bureau

Taxation plays an essential role in national governance,and tax risk management is an important part of this.With the deepening of the reform of the tax collection and management system,new technologies are being applied to tax risk management,raising the requirements for the tax authorities and presenting new challenges.The Notice of the State Administration of Taxation and Other Thirteen Departments on several measures to promote the reform of Tax Payment facilitation and optimize the Tax Business Environment(Shui Zong Fa [2020]No.48)suggests strengthening the accurate management of classification,improving the tax big data and risk management mechanism,and upgrading the tax management system.This paper attempts to explore the tax risk management upgrade optimization measures and protection of S County tax authorities.Based on the theories of information asymmetry and risk management,this paper designs a Tax Risk Management Questionnaire for the S County tax authorities.Through questionnaires and interviews,this paper analyzes the existing problems in the target planning,data collection,risk identification,ranking,risk response and evaluation feedback of the tax authorities in S County.These problems are mainly caused by five aspects: thought,system,personnel,technology and information sources.In response to the issues of tax risk management in S County,this paper puts forward six optimization schemes for tax risk management,namely,"target planning-data collection-risk identification-ranking-risk response-evaluation feedback",and five corresponding safeguards in the areas of system,organization,funds,publicity and talents,in order to improve the tax risk management level of the S County tax authorities.It is expected to provide reference for other grass-roots tax authorities to further enhance the level of tax risk management by optimizing the tax risk management of S County tax authorities,and offer useful suggestions and thoughts in exploring the future development path of tax risk managementt.