Heilongjiang Tax Risk Prevent And Control Research

Comprehensive deepening reform a top priority is economic reform, economic reform a top priority is fiscal reforms, deepening reform in a comprehensive reform of the maximum bonus is released at the same time, how to understand the uncertainty of reform will likely produce risk control in the market and the government, the state and the people can bear, the reform will be to ensure a steady deepening of reform in the party and the people from the premise maximize profit. Papers will be from the perspective of macroeconomic reforms, tax risk prevention and control of Heilongjiang questions aimed at the times, follow the pace of the government’s economic reform and the Heilongjiang Province in2014IRS report on the work plan to strengthen the professional management of tax sources strengthen economic and tax Heilongjiang province data analysis, the reforms in the economic field the maximum bonus is released, so that concessions to the people; for the State Administration of Taxation and the tax Bureau of Heilongjiang Province, a comprehensive grasp of the Tax Administration of Heilongjiang provide a reference, and thus give timely aid policy and policy recommendations to further enhance the efficiency of tax collection in Heilongjiang Province and quality, improve tax collection and management tools, Heilongjiang Province, in the protection of taxpayers’ tax satisfaction "and under the premise of Heilongjiang Province to build service-oriented government, reduce tax risk, make Heilongjiang province to modernize tax collection as soon as possible. Therefore, this construction method to complement the tax risk management index system, provide reference for the province to focus on tax risk prevention and control work has important significance.In view of this, the optimization of government tax collection, the rational allocation of administrative resources, and implement the concept of tax services, and create a fair environment tax perspective, based on project risk management theory, public sector risk management theory, theory of optimal tax collection as well as new public management theory, Analytic Hierarchy Process (AHP), fuzzy comprehensive evaluation method, the key indicators discrimination, survey analysis and other methods, elaborated tax risk control processes, tax risk control index system construction method, the tax measure risk prevention and control methods, and tax risks prevention and control organizational framework to analyze the economic structure of Heilongjiang Province and State tax systems condition of financial resources, compared to foreign and domestic collection and management theory developed provinces of collection practices and innovative services, draw Heilongjiang province should establish risk control processes for tax revenue economic risk for taxation, tax and political risks, the risk of tax laws, tax risks and tax compliance risk culture and analyze specific tax risk identification index system under which; risk identification, risk measurement taxes, tax risk response and tax risk monitoring secondary indicators and three indicators, so that more sophisticated tax risk prevention and control work; organizational framework for tax risk linkage mechanism from the district level to provincial and district level is responsible for managing three indicators feedback to the municipal, city level supervision and inspection on the county level and is responsible for two indicators of management and feedback to the provincial and provincial-level indicators to manage and be responsible for supervision and inspection of cities and counties to work. Finally, tax risk control has been designed processes to provide a short-term planning proposals for tax risk prevention and control work in Heilongjiang Province.