| In twentieth Century 30 the risk management gradually on the rise, as an important branch of modern management science, is mainly to study the risk occurrence rules and the method of risk control, and now is widely used in various fields of enterprise management, government management, business administration, tax administration and finance and insurance etc.. The modern tax management field actively introduce the theory of tax risk management, not only is the development trend of modern tax administration and requirements, and in 2011 issued by the State Administration of Taxation "during" Twelfth Five Year "development plan of tax", clearly put forward: "to further implement the tax risk management, need to put the risk management throughout the whole process of the tax collection and management". In the tax risk management from the perspective of the overall and comprehensive analysis the current problem of collection and management system of Qujing local tax system, can effectively prevent the risk of the loss of revenue, improve the efficiency of the tax risk management and the risk prevention mechanism; hand in administration under the shortage of resources, tax resource allocation also exist unreasonable, the existing management collection system and modern tax collection and management requirements of less fit, affect tax compliance.The reason and the current grass-roots tax risk management system, for the problem of the existing disadvantages based on theoretical issues, from the grass-roots tax risk management starting, further elaborates the definition of tax risk in tax source management activities and practice significance the theory of tax risk management. Combined with the goals and requirements of the Qujing land tax source management, analyzes some difficult problems on risk management situation of Qujing land tax in the tax source management in the process of facing and existing problem, through the analysis of the practice of Qujing local tax risk management, from the identification and risk assessment of the grass-roots tax risk, and how to take effective measures to further solve the tax the problem of risk management is conducive to the strengthening of grass-roots, grass-roots tax revenue risk management efficiency, further improve tax compliance and tax risk management, thereby reducing the grassroots tax loss. |
