Research On Tax Risk Prevention Of Grassroots Taxation

Taxes are the main source of state revenue, which is characterized by mandatory and voluntary nature of state power is embodied in the field of taxation, the tax levy is a process linked to the legal relationship between the main object, involving another state, the collective and individual interests distribution, conflict sensitive and complex. With the advance of years deep social and economic development, the gradual deepening of economic reform and the social construction of the rule of law, the tax environment has changed greatly. On the one hand, the growing awareness of rights taxpayer awakening objectively requires the tax authorities more standardized and efficient law enforcement, and to diversify its mode of operation also increased the tax department sources of revenue management and control difficulty; on the other hand, imperfect tax system and tax administration unsound and tax departments also to some extent the quality of the tax system on the environment had a negative impact, both inside and outside of interwoven factors make the tax department faces many potential risks in the tax collection process. The tax department under the umbrella of the existing vertical management, as will the tax policies applied directly to the taxpayer of the base layer(county level) the tax authorities, how the height of a unified national tax legislation with the local realities of the creative and correctly implement place, reflecting the positive effect of tax in the "structural adjustment, steady growth, promote people’s livelihood" aspects of the game which involves the interests of both sides levied, but also a test of the regulatory mechanisms and internal control tax authorities from top to bottom, are facing conflicts and the risk is more prominent.Danger, especially in the current economic response under the "new normal" in the background, how to enhance grass-roots tax authorities to resolve tax risk prevention performance significantly improve its tax governance, related to the steady growth in tax revenue, improve taxpayer satisfaction Construction and harmonious relations and thus levied for society as a whole "tax law" a good atmosphere in the form of tax. In this paper, starting from the grassroots perspective of tax officials, refer excellent theoretical research results at home and abroad on tax risk, combined with 10 years of tax practice summary of work, hoping to grassroots tax authorities and tax officials in tax risk prevention plays a little reference.First, this paper describes the relationship between the concept of risk and tax risk and risk prevention, and between them, and on the basis of relevant theories of risk prevention are analyzed, the theoretical basis of the article.Second, the actual grassroots tax authorities, from tax collection system, collection process and link risk and compliance risk three aspects of tax risk existed grassroots tax authorities were analyzed.Third, the risk analysis for the presence of reasons, mainly from the institutional and policy reasons, information asymmetry reason, collection mode causes and human resource management were analyzed four reasons; and author’s Qilin District in Qujing tax, for example, practice in the prevention of tax risks were analyzed and summarized the case.Finally, for the above risk analysis and the actual, as the focus of the article, from the grass-roots tax authorities put forward seven tax risk prevention system construction.