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Study On The Optimization Of Tax Risk Management In Wuhan City

Posted on:2017-03-05Degree:MasterType:Thesis
Country:ChinaCandidate:Y W HuangFull Text:PDF
GTID:2279330488980298Subject:Public Management
Abstract/Summary:PDF Full Text Request
In the field of tax management to introduce risk management theory is the necessary request to reduce the tax loss and bump the taxpayers tax compliance. With the rapid development of the socialist market economy, the traditional mode of tax collection and administration already can’t adapt to the growing complexity, innovation and diversification of tax-related affairs, the contradiction of "more people less households" will be one of the important challenges of the future tax collection and administration. Tax risk management through risk identification, rank order, risk push and other works, will have a rational allocation of limited collection resources and classified to the appropriate collection work demand, eventually improve tax collection and administration work quality, and the effect.In our country, tax risk management starts late, still in the stage of development and perfection. State Administration of taxation after nationwide the number of experiment and a lot of research, gradually has been clear about the tax risk management work in the location and function of tax collection and administration modernization. Research and know the regulation of tax risk and precisely accurately identify risks and risk prevention has become the important paths to improve tax management work quality and the effect of the current tax authorities at all levels. Developed countries in Europe and the us, have built up a very complete tax risk management system, and has a powerful computer information technology and professional human resources as the support, tax risk management is very rich in practice experience. Under this background, Wuhan city construction tax risk management system is put forward in 2011, through the establishment tax risk prevention command center, on the basis of the existing tube tax information platform, the use of information management, risk identification, risk response, risk push steps such as risk management, standardize the procedures of tax administration and operation mechanism, active exploration and practice of tax risk management this new project.This article is divided into five parts, starting from the theoretical connotation of tax risk management, mainly uses the literature research method, case analysis and comparative analysis of three kinds of research methods, using the knowledge of management, economics and statistics, Wuhan city tax risk management system construction and operation practice, for example, found the current tax risk management have some problems, such as insufficient ideological understanding, information technology is not in place, the framework is not perfect, irrational allocation of resources and other problems to be solved. In the study of domestic and foreign risk management theory, on the basis of analyzing the domestic and international risk management experience, combined with the tax work practice, on all issues into analysis, seize the key factor of the problem, put forward a series of practical advice and suggestions, provide a reference for the further development and perfection of tax risk management.
Keywords/Search Tags:Tax risk management, Tax compliance, Tax collection and administration, The tax service, Information management tax
PDF Full Text Request
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