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Study On Tax Risk Management Of Local Taxation Bureau In Qujing City

Posted on:2016-07-18Degree:MasterType:Thesis
Country:ChinaCandidate:H Y HuFull Text:PDF
GTID:2209330503450843Subject:Public Management
Abstract/Summary:PDF Full Text Request
The key lies in the tax act in accordance with the tax laws. Country according to law to levy citizens, citizens liable to tax in accordance with the law, which is at all times Almost without exception the tax guidelines. China’s tax management business after years of steady development, city and county tax authorities at all levels to strictly regulate tax law enforcement, strengthen tax enforcement supervision, strictly implement the responsibility of law enforcement supervision, so our work has been considerable progress in tax law; but we should clearly recognize the deficiencies.Over the years, due to the frequent occurrence of lax enforcement of administrative proceedings, law enforcement misconduct or malfeasance caused by negligence, the tax law enforcement personnel in accordance with the relevant legal provisions which also investigated the related responsibilities, such as criminal liability, administrative liability or fault liability law enforcement. These facts illustrate a few points: First, and similar social activities, economic activities, the natural world, the tax enforcement process there are uncertainties, there are also unknown risks; the second is the tax authorities in the current workflow, tax focus sectors of the post-supervision of tax enforcement and post accountability of the tax law enforcement personnel, to prevention for tax enforcement and tax enforcement matter of supervision and insufficient attention.In this paper, by analyzing the current situation of risk management development Qujing Local Taxation Bureau currently tax, based on the basis of the tax law enforcement risk prevention and control of theoretical research on the emergence of Qujing Local Taxation Bureau for tax risk management process,data collection quality, and evaluate issues such as lack of professionals, targeted proposes to strengthen risk management awareness, clear organization and management structure, improve the quality of data collection, training of specialized personnel and other measures, we hope this can be for Strengthening and perfecting our tax risk management, tax law to better carry out the objectives and the promotion of economic stability and orderly development of the market has a positive impact.
Keywords/Search Tags:The tax risk management, Sources of tax revenue, Problems, Strategies
PDF Full Text Request
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