Research On Tax Risk Management Of F County Under The Background Of Smart Tax Transformation

As the General Office of the CPC Central Committee and The General Office of the State Council issued Opinions on Further Deepening the Reform of Tax Collection and Administration in March2021,accelerating the construction of smart taxation and promoting the digital upgrading and intelligent transformation of tax collection and administration have become the top priority of the current tax authorities’ transformation.With the deepening of smart tax transformation,it not only brings convenience and opportunities for tax collection and administration,but also poses new challenges for tax risk management under the new situation.First,this paper introduces the research background and significance of the subject,then analyzes the research status at home and abroad by referring to the relevant literature on tax risk management under the background of smart tax transition,explains the concept of smart tax and tax risk management and the required theoretical basis,including information asymmetry theory,tax compliance theory and risk management theory.Secondly,using the field investigation method,taking the tax risk management of F County as an example,this paper studies the impact and effectiveness of the smart tax transition on tax risk management.Thirdly,it points out the existing problems in the process of tax risk management in F County under the background of smart tax transition,including the poor quality of the tax risk control platform,immature intelligent risk identification system,low degree of tax risk data sharing and lack of big data analysis and processing capacity of tax risk,etc.Then it analyzes the causes of these problems.Including the tax risk control platform to take the number of channels is not smooth,intelligent risk identification analysis does not meet the complex and diversified forms of tax risk,tax-related information sharing mechanism lack of legal protection and lack of information technology support and lack of "big data + tax" tax risk management team;Finally,in summary,the countermeasures and suggestions are put forward,including further broadening the data depth and breadth of the tax risk control platform,improving the risk identification index system and tax risk analysis tools,building the "smart tax" information sharing platform and optimizing the tax risk management team.To optimize the tax risk management,reduce the risk of tax loss,improve the tax compliance of taxpayers to play a certain role in reference and promotion.