Analysis Of Taxation Risks Of China’s Banking

Risk-oriented taxation management is to improve the efficiency of tax collectionby optimizing the allocation of limited resources, and the ultimate goal is to achievecompliance with the taxpayer for the taxation conscious. Banking is not only animportant part of the national economy but also the focus of the taxation riskmanagement.With many years of research in taxation administration theoretical circle, risk-oriented taxation management is a new concept in the field of taxation administration.Therefore, it is still at the level of developing stage, and there is a certain gap with thedeveloped countries in practice. The purpose of this study is to establish connectionsof risk management theory and practice, and to prove reference for tax authorities toimplement closed-loop risk oriented management. In terms of specific researchmethods application, one is to use the method of literature summary and summarizethe research of scholars of home and abroad, while the other is to use the method ofcomparison, learn the advanced experience of foreign tax risk management and designspecific methods on taxation risk management system by suiting measures to domesticsituations.This paper is to establish a complete system of taxation risk management, designall process for the realization of management goal, make out corresponding indicatorsfor important links such as risk identification and risk rank compositor, and layoutrealistic methods of taxation risk quantitative management, especially through theestablishment of the corresponding models. In the specific advice, we focus on riskdispute resolution mechanism and information control mechanism. Still, we make thereferring opinions combing with the situations of China’s banking, to provide avaluable proposition for the taxation authorities.