A Study On Tax Risk Management Of Enterprise Income Tax Of Tax Bureau Of Dalian Economic And Technological Development Zone

In our current tax collection and management system,the position of corporate income tax in18 tax categories is second only to the value added tax,which plays a very important role in our economic development and organizational income.In recent years,with the international influence of our country highlighted day by day,the rapid rise of the economy,tax has taken place great changes,the position of enterprise income tax highlighted day by day.With the beginning of supervision and service reform,enterprises enjoy tax incentives gradually transition from the original examination and approval system to the current filing system,which not only reduces the tax burden of taxpayers,but also improves the collection quality and efficiency of tax authorities,but also brings great challenges to the follow-up management of corporate income tax.Integrating risk management into tax collection and management is to meet the needs of the changing times.It is also the most powerful means of improving the quality and efficiency of collection and management.Since the tax collection and administration reform was launched in 2012,the State Administration of Taxation has proposed to establish a risk-oriented tax collection and administration system with hierarchical and classified management of tax sources.In 2021,the two bureaus issued Opinions on Deepening Reform,proposing the establishment of a regulatory system "oriented by tax risks and accurate implementation of tax supervision".The current collection and management mode still continues the traditional management concept.Business management does not reflect the alienation of travel.At the same time grasp the enterprise scale and risk level,and adopt the same management mode.Instead of effectively preventing risks and improving taxpayer compliance,it increases collection costs,reduces taxpayer satisfaction,and seriously wastes collection and management resources.In 2018,after the merger of state and local taxes,Dalian Economic and Technological Development Zone established the Tax Risk Management Bureau,and tax risk management was officially incorporated into the tax collection and administration.As the enterprise income tax is the second largest tax,there are many potential risks,Dalian Economic and Technological Development Zone tax Bureau in the enterprise income tax risk management exploration process invested a lot of energy.Under the background of optimizing the business environment,the Tax Bureau of the Development Zone actively practices the service principle of "no disturb,no visit".The vast majority of taxpayers in the zone complete their corporate income tax returns online,which provides opportunities for some criminals.They take advantage of the hidden and complex nature of the corporate income tax base,using reasonable tax avoidance as an excuse.Tax evasion,which conceals income,inflates costs and conceals profit distribution,is extremely difficult to detect.In order to improve the quality and effectiveness of the enterprise income tax risk management of the tax bureau in the Development Zone,this paper analyzes the current situation of the enterprise income tax risk management of the tax bureau in the development Zone from the perspective of tax collection and management,especially the problems existing in the process of management practice.For example,there is a lack of unified enterprise income tax risk management system,unreasonable allocation of human resources,information asymmetry between tax collectors and so on.This paper analyzes the causes of the existing problems,and puts forward corresponding suggestions for the subsequent enterprise income tax risk management of the tax Bureau in the Development Zone,including improving the risk management mechanism,strengthening cooperation between tax and enterprise,strengthening data management,strengthening talent incentive training,etc.