Font Size: a A A

Research On Wuxi Municipal Taxation Risk Management Based On The Fuzzy Theory

Posted on:2015-02-16Degree:DoctorType:Dissertation
Country:ChinaCandidate:X L MaFull Text:PDF
GTID:1109330467459032Subject:Management Science and Engineering
Abstract/Summary:PDF Full Text Request
Tax risk management is an important function of local taxation management. How toeffectively assess, manage and control the local taxation risk in an efficient andconvenient way is a universally faced difficulty in tax management. This paper aimsat the purpose of improving the efficiency and reducing the cost of tax administrationon the premise of quality guarantee of tax administration through constructing afeasible tax risk assessment model and providing complete risk response process inthe case of Wuxi municipal taxation.The procedures of this paper are as follows. Firstly, the data of Wuxi municipaltaxation as the research objective is analyzed, and correspondingly the risk assessmentdenotations are created according to the recognized local taxation risk elements viathe method of literature analysis and risk breakdown structure. Secondly, the vectorquantity of denotation weight and the further Wuxi municipal taxation risk assessmentmodel is constructed and determined via the methods of fuzzy mathematics, and theeffectiveness of the model is examined both academically and empirically. Lastly, themodel application results of Wuxi municipal taxation are analyzed, and further therisk response methods are advanced as internal control and behavior management,which construct a complete local taxation risk management system.The innovations of this paper are as follows. Firstly, the fuzzy model to assess localtaxation risk is constructed in the case of Wuxi municipal taxation, which provides aprecise and effective risk assessment method. Secondly, the internal control system oflocal taxation risk is designed by referring to the internal control theory based on themodel application results. Thirdly, the compliance management system of localtaxation risk is designed by concluding the regular behavior patterns of juridicaltaxpayers, natural handling staff, and tax intermediaries.The research result indicates that the local taxation risk elements are revenueaccounting, cost and expense accounting, taxation base, applicable tax rate, and administration behavior, which could be concluded as50risk denotations. Thecombination of various academical and empirical validation methods proves that therisk assessment model based on fuzzy mathematics is able to effectively assess therisk degrees of taxpayers in the process of local taxation collection and management.In the case of Wuxi City, the overall municipal taxation risk ranks moderate, of whichthe high-risk-tax-categories are land appreciation tax, business tax, enterprise incometax, and individual income tax, and the high-risk-industries are real estate,manufacturing, finance, and construction, and the high-risk-region is downtown. Thispaper advances the corresponding risk response solutions with regard to the modelapplication results and analysis. The internal control system of the local taxation riskis designed by referring to the internal control theory, and the compliancemanagement system of the local taxation risk is designed based on the tax-complianceconcept, which realizes the comprehensive risk management for all kinds of taxpayerswith different risk degrees.The State Administration of Taxation proposed the goal of “scientific and strictadministration system” for the tax modernization on December2013. Severalmeasures such as promoting the development of taxation risk management viamodeling with the consideration of Wuxi municipal taxation features, managing thelocal taxation risk via internal control and behavior compliance will be employed toachieve a higher quality effect in the tax administration of Wuxi.
Keywords/Search Tags:Local taxation risk, Risk management, Wuxi
PDF Full Text Request
Related items