| With the construction of service-oriented government,the grass-roots tax authorities have shown the wrong orientation of daring to serve but not manage.Tax risk management only stays on the surface.The author holds that tax risk management is the basic quality that every tax worker must possess and the basic management process for the tax authorities to fully realize the objectives of tax compliance.The grass-roots tax authorities must change their thinking,improve their management methods and apply "Internet+" to the new management process.This paper takes the tax risk management of F County grinding enterprise as the research object,carries out the research from a small place.F County grinding enterprise is an industry with lower tax compliance,and has always been a headache for tax administrators.It is a typical representative of higher risk in tax management.This paper is put forward after the "Internet+" has been put into operation in the tax system.The use of "Internet+" will widen the scope of management,trigger process re-engineering,promote data resource utilization,build a harmonious collection relationship,promote cooperative tax compliance by information sharing,and so on,to achieve information management tax.This article first makes a detailed analysis and introduction of the background of tax risk management,the development and application of "Internet+".It clearly summarizes the representative grinding enterprises in the object of tax risk management in F County separately,which can enrich the theory of tax risk management in the new era under the background of "Internet+" information data,and help the tax authorities in F County better develop the important value of tax risk management.Detailed introduction is given to the management status of F County mill enterprises with low tax compliance,low tax risk management results and risks such as bills,declarations,data and internal control that exist in the process of risk management by F County tax authorities.Then it introduces Information Asymmetric,Tax Risk Management,Internal Control,Business Process Reengineering,makes a comprehensive analysis and judgment on the management problems in the process of risk identification,analysis and response of tax management in F county,and combines the author’s many years experience in the management of grinding enterprises by means of comparative analysis,questionnaire survey,empirical backbone interview,etc.It concludes that the internal control in the tax risk management of grinding enterprises in F county is not strict.External information data acquisition is difficult,information processing ability is insufficient,model setting is imperfect,index setting is not updated in time,and "Internet+" talent shortage.Referring to the advanced case management experience at home and abroad,this paper puts forward suggestions for strengthening invoice supervision,introducing "Internet+" monitoring system,strengthening information data collection and analysis,strengthening internal control supervision,and strengthening team building,so as to get more standardization for F County grinding enterprises.Efficient management,expands the management means of "Internet+" to the entire tax risk management process. |