The Study Of Tax Risk Management

With the spread of information technology and the economy continues to develop, our country is faced with an increasingly complex tax collection environment. Under the Taxpayer diversification and tax awareness is not strong double test, the tax authorities in the course of pre-existing collection of information asymmetry, low efficiency and other issues become increasingly prominent, seriously restricting the development of China’s tax collection work and improvement. In the above context, tax risk management of this innovative concept came into being. China’s tax and development "Twelfth Five-Year Plan" clearly states that risk management should be gradually introduced into the tax collection work, advance tax risk management processes. In macroeconomic policy under the guidance of the state’s tax, the tax authorities at all levels have the tax included in the focus of risk management reform. From a risk management perspective, our current tax collection system, there are two contradictory characteristics: First, the loss of tax revenue growing contradictions and lack of risk prevention mechanism; the second is a limited collection of resources and the tax authorities is not efficient configuration and administration environment is increasingly complex contradictions resulting system of tax collection and tax collection can not meet the requirements of the new era, not only caused serious loss of tax revenue, state revenues are not protected, it also hinders the taxpayer and the tax authorities tax law tax levied according to the law of harmony forming relationships. In this regard, the introduction of the tax in the tax collection work in risk management philosophy, establish suitable for China’s tax risk management system, it has become a shortcut to solve the problem. Under the tax risk management system, the tax authorities in advance by the taxpayer fails to comply with the occurrence of risk behavior prediction, under the premise of rational allocation of resources to ensure the collection, according to the predictions of tax avoidance risks that may occur, thereby reducing the loss of tax revenue, Candidates with lower tax levy real gap. This has important practical significance to improve the taxpayer’s tax compliance, reduce administration costs tax authorities, tax collection and building a harmonious relationship.In this paper, the system understand the basis of the tax risk management theory, to our current problems and its tax management system causes were investigated in detail. Meanwhile, the tax risk management experience in Western countries were summarized, which will be suitable for our country to be part of the refining, in order to improve our risk management system proposed tax specialization proposal system. Article includes five parts:The first part is an introduction. On the basis of a wide range of collecting and collating the relevant literature, elaborated the background, significance and research ideas proposed tax risk management for the promotion of tax reform, promote economic development and improve the tax theory has important theoretical and practical significance.The second part is related to the definition of tax risk management theory. The section from the risk, risk management and tax risk at three levels of the article expounded the theory and defined. On this basis, the article study of tax risk management theory expounded systematically, and build a platform for the basic theory of this article.The third part of tax collection and analysis of existing problems and reasons. This portion of the current situation of China’s tax collection as a starting point for the risk management of existing tax legislation lag, lack of data, lack of other issues to deal with in detail. Meanwhile, revenue from property and tax policy reason both of the above problems were analyzed.The fourth part is a typical case of tax risk management analysis. This section of supermarket industry, for example, through the typical survey, in-depth analysis shows that the performance of tax risks, causes, impacts, resolve and get inspiration from.The fifth part is the international experience and learn from the tax risk management. Western countries deeper understanding of tax risk, has a more mature experience in tax risk management. In this paper, Australia, USA, Canada, France and other countries, for example typical of tax risk management practices in developed countries were systematically analyzed and which is suitable as part of China’s national conditions of China to promote Experience tax risk management.The sixth part of the tax is to improve risk management strategies and recommendations. Articles from robust tax risk management organization, to promote information management duties, establish differentiated risk management and control system, improve risk management mechanism and strengthening the management team building, and other areas of tax risk management put forward feasible suggestions in order for our tax risk management perfect building blocks.