| In the 21 st century, tax management and its operation mechanism have further and completely developed; meanwhile, tax management system is improving. New trends of tax management mode feature gradually standardized tax related laws, information, professional as well as and refined management. During the period of historical change, risk management is introduced and has been applied in different fields. Although the background is like that management is still underdeveloped, information is unbalanced, using more risk management in tax management and regarding the recognition, evaluation as well as classification of risk source as the basis to restructure tax sources, then to carry out targeted measures has become a major method and key factor to deal with tax management difficulties and then to reduce tax loss.Currently, tax risk management practices are widely used in China; therefore, with the development of both theories and practices, the efficiency and advantages will be more outstanding; however, its disadvantages are that conflicts and more difficulties will follow. This thesis will start with the description of China’s tax risk management practices, then use risk management mode theory to select some typical cases in western developed countries for comparison and background information; on this basis, the thesis focus will be on a summarization of Jinan’s National Tax Bureau risk management practices and its achievements; then further analyze the present situation of risk management and find the problems so the thesis will go on with the solutions for that, its reasons, and give expectations, design and rethought on risk management in Jinan.This thesis consists of five parts: the first part introduces, then describes its research background, significance as well as its contents and creativity; the second part mainly discusses it related theories in tax risk management to give better support for its later study; the third part is mainly some risk management experiences and implications in both some developed western countries and China. With related translation works and references, the thesis studies the cases in developed western countries, especially OECD, some organizations in EU and China’s risk management modes, typical method, advanced technology, so we could borrow the latest research findings and get to know the new trends, then put all these ways of thinking and method into real practice. Part four deals with risk management current situation and thoughts. The thesis firstly summarizes, analyzes and evaluates risk management in Jinan’s National Tax Bureau, including mode choice, process design, system construction, practices and applications; then it systematically summarizes and puts forward both internal and external reasons for risk management; with this as the research method, it proposes the urgent problems and gives suggestions for that. Part five gives strategies for optimizing tax risk management in Jinan’s National Tax Bureau. With both theories and practices as the background, its aim is to solve problems with a comprehensive study and analysis of its theories and practices. Then it gives suggestions on the future development of tax risk management; besides, its research perspective is also put on the current tax risk management situation; the thesis gives its optimized strategies based on the analysis of its weak points of tax risk management; including independent tax risk management organizations at both internal and external level; two types of risk counter-measures; combination of both tax risk management collection, recognition, analysis, counter-measures, evaluation with the basic process in tax source monitoring and internal management to establish a tax risk management-oriented tax management system; its focus is the data collection, storage, analysis and application; its stress is also on the capability and application of information management tax; then it proposes some suggestions with the target of complementing the disadvantages of tax risk management mechanism to effectively make the use of tax risk management and offers targeted and practical solutions. |