A Study Of Countermeasures On Tax Management From The Perspective Of Risk-Take Retailing In NJ As An Example

Organization for Economic Co-operation and Development (OECD) applied risk management in tax administration for the first time in 1997, in 2010 the State Taxation Bureau of Jiangsu Province issued "on deepening the State Taxation Bureau of Jiangsu province to promote the risk management of tax source management work of a professional tax advice (Trial)" in which mentioned to realize tax professional management goal from the perspective of risk management. The concept of tax administration in the perspective of risk management is the method taking risk management throughout the whole process of tax management, redesigning its business process, analyzing tax risk in daily management practice, making formation of risk task, and ultimately achieving the goal of the taxpayers tax compliance by eliminating the risk.Based on the study of domestic early and current theory of risk management, this thesis study the necessity and feasibility of promoting tax administration in the perspective of risk management of NJ State Taxation Bureau, and focuses on the countermeasures on retail industry tax administration in the perspective of risk management.This thesis points five chapters into expound the study on tax management countermeasures in the perspective of risk management. In chapter 1, starting from the basic concepts and theories, we describe the background, basic content, history, management objectives and theoretical origins Of tax management in the perspective of risk management, and then propose research methods. In chapter 2, from the multi-dimensional angle of the new normal of political environment, the new normal of economic development, the new normal of legal institutions and big data development, we study the necessity of the implement of tax risk management in NJ State Taxation Bureau. In chapter 3, based on analysis on the internal and external environment of NJ State Taxation Bureau, We use the SWOT method to analyze the feasibility of the implementation of tax risk management in NJ State Taxation Bureau. In chapter 4, we study management strategies which can be used to implement tax risk management in retail industry by NJ State Taxation Bureau from a strategic perspective. In chapter 5, we study management strategies which can be used to tax risk management in the retail industry by NJ State Taxation Bureau in the perspective of execution.