Research On The Tax Risk Management Of Shanxi Tax System Under The Background Of Tax Administration By Numbers

Tax is to supply public goods to the people,meet social needs,participate in social production and distribution,free financial revenue,it reflects the management of a country,as a major part of the system and management functions,plays a fundamental,pillar,safeguard function in national economic management.As the main body of tax collection,tax department has important functions in the process of tax collection,including financial function,economic function and supervision function.However,in the process of tax collection and management,there are many risks,such as tax evasion,tax evasion,tax evasion,law enforcement and other risks.These risks may result in the deterioration of tax sources and the weakening of tax revenue due to system defects,policy and management mistakes.In recent years,with the introduction of digitalization into the taxation system,tax revenue is under the general background of tax administration by number,and tax risks also exist.On the one hand,employees are faced with a new environment,and manual experience judgment is the main means of tax risk management,which restricts the intelligent process of risk management.On the other hand,the operation of the "Golden Three" system and information sharing among various departments,and the low utilization rate of tax authorities in data screening,data integration and data analysis,restrict the improvement of the quality and efficiency of tax risk management in an independent information system.This paper takes Shanxi Province as an example,firstly,analyzes the current situation of tax risk management of Shanxi tax system;Secondly,it points out the problems existing in the tax risk management of Shanxi tax system,including the lack of integrity and authenticity of the system data,the lack of tax risk processing ability,the lack of personnel,and the disconnection between the construction of the index model and the reality.Thirdly,the paper systematically analyzes the causes of tax risk management problems in Shanxi tax system,including the lack of strict audit of tax-related information,imperfect data sharing,unsustainable risk identification system,unsound tax risk system construction,unsound personnel training mechanism,and incomplete formation of index model construction system.Finally,combined with the local reality,this paper puts forward measures to further optimize tax risk management,which can better avoid tax risk,improve the ability of collecting information,formulate the standard of initial collection of information,improve the department information sharing mechanism,enhance the construction of talent team,improve the ability of risk identification,analysis and modeling.Through the method of "combining tax administration with tax risk management" to study tax risk management,we can broaden the data sources of risk management and further realize the transformation of tax risk management from "intervention after occurrence" to "governance before discovery".To help taxpayers comply with tax regulations,tax authorities have realized the precise supervision transformation from "administering tax by ticket" to "administering tax by number".