| In the reform of tax collection and administration over the years,the importance of tax risk management has become increasingly prominent.After the merger of national and local tax authorities in 2018,tax authorities at all levels set up tax risk management departments to carry out substantive operation,and tax risk management runs through all links of tax collection and administration.Under the current background of the new era,the external environment has put forward new challenges and requirements for the modernization of tax governance,and the tax risk management of provinces,especially the grass-roots tax risk management,has been constantly exploring reform.The study of tax risk management is of great significance to improving the tax management model,improving taxpayers’ compliance with tax payment and ensuring the security of fiscal revenue.In this paper,three research methods,including literature research,questionnaire survey and comparative research,Fully in A county in Shandong Province as an example,by using the theory of tax compliance tools,analysis of the current grass-roots tax risk management problems and causes,in reference to A new stage of development of our country grass-roots tax risk management reform and tax risk management at the grass-roots level both at home and abroad on the basis of advanced experience,finally puts forward feasible countermeasures to ascend.First of all,this paper describes the background of the topic and the status quo of relevant research at home and abroad,to understand the research trend and dynamics of tax risk management.Secondly,the concepts of the new era,tax risk and tax risk management are stated,and the theory of tax compliance is summarized.Based on the reference of prospect theory,deterrence theory,information asymmetry theory,contract theory and other theoretical tools,the factors that affect taxpayers’ tax compliance and cause tax risk are explained.Again,combined with the survey results,on the basis of the theory of tax compliance,A county tax risk management status,summed up A county tax risk management existing tax risk management understanding insufficiency,the management mechanism is not smooth operation,lack of risk management,supervision and evaluation mechanism is not scientific problems,and analyzes the causes of the problem.Finally,on the basis of referring to the reform requirements of grass-roots tax risk management in the new stage of development and the advanced experience of grass-roots tax risk management at home and abroad,combined with basic theoretical tools,From set up the correct tax risk management consciousness,perfecting the tax risk management mechanism,strengthen risk management power and establishing scientific supervision and evaluation mechanism and so on four aspects put forward countermeasures for optimization of tax risk management at the grass-roots level,and helping to solve complex environment of the actual problems in the supply of tax risk management,as a new development stage of our country grass-roots tax risk management research ideas and methods. |
