The Study On Tax Risk Administration

Risk administration is appeared with the development of social productivity and scientific technology. And tax risk administration is the product which is mixed by modern administration science and modern tax administration. Modern risk administration theory is brought into tax work so as to deal with more and more complicated tax economic situation and to use the management resources well. Further more, it could against tax loss and avoid tax enforcement risk mostly by practising active and positive management.On the base of China’s actual conditions and international experience, aiming at solving the problems of the current tax risk administration and collection, well risk administration theory, information construction theory, internal controlling administration theory, and many modern administration theories are brought into the area of tax risk administration. They can make the controlling process for tax enforcement risk, administration risk, clean government risk, tax risk, and tax collection risk come true.The main achievement of the paper:1. To enrich the tax theory. The paper proposed the definition of combination tax risk and position risk controlling. It is a kind of innovation for tax risk administration theory. It is also a kind of basic guidence for the design of tax risk administration and controlling.2. To advise to establish independent and specialized tax risk administration institution. The paper learnt the experience from the western developed countries, and it believed that the independent, specialized tax risk administration institution could solve the current complicated situation of tax risk administration.3. To rebuild the new environment for the guidence of risk administration, tax collection and administration. To break the original tax risk administration environment, and to create "a centre, three answers, three intensities". These are suitable with the new environment of tax collection and administration.4. To build the integration risk administration platform. To create comprehensive internal risk administration system by establishing tax internal controlling system. And at the same time, to build tax risk administration platform. It could promote the process of tax risk administration and controlling with the informational measures.