A Case Study Of Risk Management Of Suzhou’ Land Tax

The tax risk management is to use the risk management theory and method, withthe advanced management and technical skills to anticipate, identify and evaluate thetaxation risk, according to different taxation risks to make the different managementstrategy, building a scientific and efficient tax risk management system to avoid orprevent taxation risks, and therefore improve the taxation compliance rate andmanagement ability. In2011, Jiangsu local tax bureau as the only pilot bureau withinthe whole china started the tax resource specialization management reform, after oneyear practice, it is preliminary setting up “boosting tax law compliance as the target,risk management oriented, information tax management based, classification founded,building taxation service, risk monitored, risk handled tax resource management newsystem” ax resource specialization management model, the directing influence of the taxrisk management is more and more important.The author start from public management theory and risk management theory,combining the specialty of taxation management, integrating theory with practice,through the Suzhou local tax bureau basic situation, evaluate and identify the riskmanagement system, reference the local tax bureau practice, make the correspondingsolutions and suggestions. In reference with others research, the author made someinnovation ideas in the following aspects:1) Using the public management theory,integrating theory with tax practice work.2) Making the example case from the localtax risk management, discussed from proven case to theory, from problem to the finalsolution.3) Through comparing and analyzing the performance evaluation,identification system and resource allocation etc. to reveal the basic rule and process forthe tax department risk management. Integrating self-practice and job position to makea solve-problem road for deep understanding theory, technical support, riskidentification, performance evaluation and resource allocation.