Research On Tax Risk Management Of Jinnan District State Taxation Bureau, Tianjin

Risk is the possibility that some loss occurs in a particular environment and in aparticular period of time. Regardless of whether people are aware of its existence, Risk isobjective, so it’s unavoidable.Tax risk is a possibility which occurs in the tax collection work and that it’s due to thedeterioration condition of deficiencies in the system, policy and management mistakes, andall sorts of unpredictable factors and control caused by the tax adjustment function, andweak revenue growth, resulting in revenue income can not meet the need of government.Tax risks include source regulatory risks and tax law enforcement risk. In this paper weonly investigate the regulatory risk of sources of tax revenue.The uncertainty in the process of regulating the source of tax revenue makes the riskinevitable. Therefore, in the actual management of regulating sources of tax revenue, theprevention of the tax risk have become an important job for tax authorities. Meanwhile,with the deepening of the reform of the tax system, the emphasis on tax risk is constantlyimproving, and therefore, the management of tax risk is also becoming increasinglyimportant.In order to adapt to the new situation of tax collection, Jinnan district state taxationbureau,Tianjin has been committed to tax risk management. Based on improving taxservices, putting efforts to strengthen the management of enterprises, regular monitoringand analysis of enterprise indicators, comparing the business condition and the tax affairs,looking for the enterprises with risk. When the list of risky enterprise is confirmed,enterprise administrators will track management and locate business problems, and timelytake verification, evaluation, supervision and its rectification, and have achieved certainresults. However, with the growing number of companies, and the lack of knowledges oftax policy, the management of tax risk also appears more and more problems. While the taxcollection process, there are problems like asymmetric information,low data accuracy, theuneven distribution of personnel and so on. The distance between the tax collection and thegoal which calls" tax according to law, all due taxes" is still not a small gap, tax regulatoryrisks remain grim.In order to understand the specific situation of tax risk management of Jinnan districtstate taxation bureau, we use case analysis, the survey questionnaire and document analysisto study. First, with document analysis, we can collect, read, organize, review thedocuments of tax risk management and then summarise the define of tax risk and tax riskmanagement and extract the conclusions of tax risk management process from the existingliterature and reasons of tax risks arising. Secondly, with case analysis,we can take the companies which is managed by state administration of taxation of Jinnan district as objectof study. Proceeding from the overall level of tax revenues, according to the different taxrisk management issues involved in different types of taxes,from VAT to income tax,Respectively, involving risk enterprise carries on the concrete analysis of these questions, Atypical case study analysis from Jinnan national tax in the process of tax risk managementmeasures and find specific issues, to build Jinnan national tax risk management ofempirical research provides the basis Finally, through the questionnaire method, accordingto the requirements of essay writing for Jinnan national tax risk management presentsituation and perfect measures as the main content, and according to the principle ofpreparation of questionnaires and requirements, prepared a questionnaire, analyses Jinnannational tax administrators, risk monitoring and risk responsing personnel in theinvestigation.Through analysis and argument, this article explicitly expounds the Jinnan national tax intax risk management problems that exist in the process, mainly includes: tax riskmanagement mechanism, taxpayers tax compliance issues, taxation tax-related informationdata construction problems, human resources, equipped with the problem of the relationbetween tax auditing, tax assessment, etc. Puts forward concrete countermeasures to solvethese problems, mainly include: improve the tax risk management mechanism, establishused to improve tax compliance mechanism, the establishment of tax risk management,Strengthen tax related information and data construction, optimization of the taxdepartment.