Tax Compliance Risk Management

Economy of contemporary is increasingly diverse economic forms and the fusion development, various tax risk exists in complex economic environment has become a pressing matter of the moment to focus on and the tax authorities work. But in recent years China’s theory research and tax practice situation has shown, an important part of the tax compliance risk for the tax risk, long-term lack of management and research projects, which makes the work in practice, the lack of specific risk response measures and guiding role in the application.In the aspect of theory research, most theoretical analysis and Research on the limitation of tax in the tax compliance non-compliance and the reasons for the performance analysis and other aspects, however, caused by various don’t follow the tax risk is very shallow, on the formation of management measures and response methods for specific risk all the apparent lack of loopholes and the situation in the practice of processing, which is caused by the relevant institutions and staff for compliance risk management work of neglect and strange. At the same time, the tax compliance risk management is risk of tax system in an important part, it and the tax law enforcement risk complement each other, collaborative assistant, together constitute a complete system of tax risk management. The rapid development of the tax modernization has prompted the tax compliance risk management has become a hot research topic and trend.In practice, our country tax reality of the existence of a large number of tax evasion, tax non-compliance behavior, while in the mechanism of the lack of scientific prevention and control, tax personnel can only be "not conform to the reality" walked, namely take a passive approach. This method not only enormous waste of administrative resources, but also reduces the tax authorities work efficiency and increase the possibility of tax law enforcement risk, improve taxpayer compliance behavior this form while cutting the risk of loss will bring about important tax practice subject. Therefore, in-depth study of tax compliance risk management, and starting from the angle of tax practice, is of great significance to construct the early warning model is practical and operability of the tax compliance risk management.