Research On The Problems And Countermeasures Of Tax Risk Management Of Ziyang Yanjiang Taxation Bureau

As an important means of daily management of tax authorities,tax risk management is of great significance for standardizing the tax collection and management system,strengthening tax governance,and accelerating tax modernization.In recent years,with the merger of local tax institutions,the reform of tax collection and management system,the transfer of social security fees and the introduction of a series of preferential policies of "tax reduction and fee reduction",it not only provides convenience for China’s rapid economic development,but also brings great challenges for tax risk management.In the new era of tax collection and management mode,the previous tax management has become the whole tax management,the collection and management rights of tax departments are further concentrated,the legal awareness and service awareness of taxpayers are constantly enhanced,the supervision within the tax system and all sectors of society is more and more strict,and the risk of tax collection and management is increasing.Especially for the grass-roots tax authorities,as the first window to face the taxpayers,how to strengthen the management of tax risk,improve the quality of tax collection and management,and explore new tax risk management mode,has become an important topic to enhance the modernization of tax governance.Taking the tax risk management of Yanjiang district tax bureau in Ziyang City as an example,this paper analyzes the current situation of tax risk management of Yanjiang district tax bureau by using the relevant theoretical basis of risk management,literature research,case analysis,quantitative analysis and other means,and then makes an in-depth analysis of the problems and reasons of its tax risk management,and finally aims at the problems and reasons This paper puts forward the feasible countermeasures and suggestions to improve the tax risk management,so as to provide reference for the research of tax risk management of other grass-roots tax authorities.This paper holds that tax risk management plays a decisive role in reducing the loss of tax,plugging tax loopholes,reducing the risk of tax law enforcement,and creating a high-quality tax business environment.On the basis of collecting a large number of tax risk management theories,this paper deeply analyzes the problems encountered by Yanjiang Tax Bureau in the daily tax risk management work,such as lack of risk management awareness,insufficient risk response,low quality of risk analysis,low compliance of taxpayers,and increased risk of management and law enforcement.The main reasons for the problems are the deviation of risk management concept Risk management system is not perfect,human resource allocation is not reasonable,tax related data quality is not high,tax policy implementation and publicity is not in place,supervision and assessment mechanism is not scientific and other factors.Finally,it puts forward some measures to strengthen the awareness of tax risk management,improve the tax risk management mechanism,optimize the allocation of human resources,improve the quality of tax related data,strengthen the subjective efforts of tax collection and management,and improve the tax risk supervision and assessment mechanism,so as to provide reference for the tax bureau of Yanjiang District in the future tax risk management.Strengthening the tax risk management of grass-roots tax authorities is an effective measure to promote the development of tax modernization,and is also the only way in the reform of tax collection and management system.Only by adhering to the guidance of risk management and improving the tax risk management system,can we optimize the allocation of tax collection and management resources to the maximum extent,improve the tax compliance of taxpayers,and promote the construction of tax modernization and legalization.