Research On Risk Management Of Tax Compliance Based On The Professional Tax Management Model

From the point of view of the theory of social contract, tax is also one of the contract between the State and citizens. States obtained tax revenues from citizens, and providing public services to the community. However, the complexity of the tax laws, personal economic rationality and information asymmetry etc have made full tax compliance impossible, so the fundamental mission of the tax authorities is to promote maximization of tax compliance. The uncertainty of having negative impact on tax compliance is tax compliance risk.Therefore, the introduction of risk management theory will carry out the tax compliance risk management of positive theoretical and realistic significance.Tax relates to both tax authorities and taxpayers. The so-called tax compliance refers to the taxpayer, withholding agents, tax agents, tax guarantor and other related tax-involved main body which could in accordance with national tax laws and regulations and fulfill its tax obligations. Tax compliance not only includes the obligation of tax compliance, but also includes withholding agents, tax information reporting obligations and etc,which manages to escape these obligations is the tax compliance behavior. Tax compliance risk management is that tax authorities apply risk management ideas and methods to promote effective way risk goal programming, risk identification, risk rank, risk response processing, performance evaluation, rational configuration of collection resources, and constantly raise the degree of tax compliance, reduce the loss of tax revenue in the process. Tax compliance risk management is the combination of modern tax system and modern management science.Along with the economic globalization and the development of our socialist market economy, taxpayers is increasing and the organization form and management means are diversifying. As a result of the taxpayer, the possibility of negative influence on tax compliance is increasing.At the same time, tax authorities of our country has many outstanding problems, such as personnel ageing, the updating of knowledge is slow.In the new situation to improve tax compliance, we can only change the tax source management mode, and make new and reasonable configuration of collection resources.Abroad, especially the OECD countries has made some interim results, in the tax practice again, the reform and reorganization of the United States Bureau of internal revenue (IRS) from1998is the most representative. We first puts forward clearly that raise the degree of tax compliance is in the State Administration of Taxation "2002-2006China tax collection and management strategy plan "(hereinafter referred to as " program ")," program" put forward:" the introduction of risk awareness can make the tax authorities at all levels more deeply from the angle of strategic management awareness of their work and the nature of the law, prevention of needle risks and make the tax collection and management work to gain more initiative ". In2009April, the State Administration of Taxation in the " national medium and long-term tax revenue planning (2010,2015)" put forward that" change collection way, clear the primary focus of risk management", and clearly planning to build " to declare for the foundation, with information technology as the basis, risk management, standardizing law enforcement, optimization services, promote compliance " as administration mode. From the beginning of2010, the State Administration of Taxation select some State Taxation Bureau and Local Taxation Bureau to begin the sources of professional management of pilot job.So this paper tries to draw lessons from foreign advanced theories, and as the actual management situation of C City State Taxation Bureau for example to put forward the corresponding policy suggestions.This paper is divided into six chapters:The first chapter is introduction, mainly introduce the background and significance, research ideas and methods, possible innovation and shortage, the focus is analysis and commentary of domestic and international literature review.The second chapter is overview of tax compliance risk management. Mainly introduces the tax compliance risk management theory and the theory basis. The focus is tax compliance risk management concept, logic thinking and target principle. At the same time,this chapter introduces the sources of specialized management mode for the origin, content and characteristics,defines in the new pattern of tax compliance risk management orientation.The third chapter is investigation on China’s tax compliance risk management process and the present situation. Mainly introduces the historical evolution of tax compliance risk management of our country, and analyzing existing problems in our country’s tax compliance risk management for clarifying the reason.The fourth chapter is based on the sources of professional management mode of tax compliance risk management mechanism construction. Tax compliance risk management typically includes the goal programming, information collection, analysis of risk identification, Risk Rating Sort, risk response and risk management performance evaluation and feedback. And then expounding the tax compliance risk management mechanism on the new mode. Finally,we try to design the optimization of tax compliance risk management measures.The fifth chapter is to further improving the tax compliance risk management policy recommendations. The part based on the above analysis of existing problems, targeted from the improvement of the tax collection, tax compliance risk based strategic planning research system etc, and put forward policy suggestions.The sixth chapter is case analysis of the tax compliance risk management.As C City State Taxation Bureau for example, we use a large number of real data to displaying the tax compliance risk management application in practice.Although the research abroad on tax compliance risk management is early than our country’s, and has made many achievements, but it is still a very meaningful topic for our country because we have many differences. These factors caused our country current tax compliance management theoretical research lags behind:our domestic scholars for a long time on tax compliance risk management lack of systematic research; studies are not from our country tax revenue strategy aspect and etc.Therefore, the innovation of this article is the from the domestic tax authorities perspective, and as the organization mission of tax authorities for the starting point to draw lessons from the foreign research theories. At the same time this paper abandon the former scholars local research methods. Finally, based on real data as an example, this paper proposed policy recommendations.The deficiencies of this paper is limited to receipt collection difficulties and case selection is only part of the year. If we can search data from the provinces, autonomous region and municipality directly, the results would be more convincing. Secondly, the tax authorities have5levels, the emphasis of this paper only includes city, this does not fully cover the tax compliance risk management the whole system. Thirdly, according to individual learning, thinking and experience of limits, my paper may exists some errors and mistakes, I hope that experts and teachers will give me some valuable advice and criticism.