The Problems And Countermeasures Research Of Tax Risk Management

The researching of tax risk management is one important measure of improving theefficiency of tax collection and the compliance of taxpayers. Since2009, China StateAdministration of Taxation proposed to set up risk management concept, establish asound tax risk management mechanisms and strengthen the analysis identification andsorting of tax risk; to concentrate on dealing with high-risk point, maximize the use thelimited collection resources, continuously reduce the risk of tax compliance and tax lossreduction. Jiangsu State Revenue operate at the forefront of tax risk management,implant tax risk into tax collection process in an creative way which have made someprogress. However, there are still some problems in the current tax risk management, forexample, the tax risk management system is not perfect enough; the risk analysis andidentification system still need to be improved, the effectiveness of risk indicators is notclear enough; the tax risk monitoring is not comprehensive; the application ofinformation technology meets the bottleneck while the allocation of resources is notreasonable etc.Combined with the characteristics of the work of tax administration and author’sown experience and problems in daily working and the tax risk management situation ofYancheng State Revenue, start from a risk management theory, the article is trying tofind out the main problems by analyzing practice through theory application. It focuseson three aspects to analysis the main reasons for these problems at the state, from theidentification system of tax risk management, from human resource allocation and fromthe informationization development. The author is also trying to explore the solution forthese problem in the article by studying the advanced experience inside and outside ofcountry, put forwarder some practicable measures of perfecting the tax risk management model, improving the tax risk identification accuracy, allocating the human resourcesand upgrading professional talent comprehensive accomplishment, arranging ordinatelythe linkage between departments, improving the efficiency of information data resourcesharing, and some other practical measures and reasonable suggestions. It provides areference for deep understanding to speed up the transformation of management by thetax authorities. The last part of the article takes the example of industry riskmanagement to introduce the tax risk management in Yancheng State Revenue andprove the mentioned measures suggestions.