The Problems And Countermeasures With Tax Risk Management Of Grass-roots IRS Of Shenyang

With the deepening of China’s economic reforming, the development of the market economy has brought changes for the objective environment. The traditional way of tax management is no longer able to fully adapt to the new situation. And the tax risk management came into being. Since 2009, the State Administration of Taxation Tax Administration repeatedly proposed to deepen the reform, to build a modern system of tax collection and management that may adapt to requirements of economic and social development. However, in case of the exploring of tax risk management theory and practice is in infancy, so we still have many bottlenecks need to break. There are so many problems need to explore and solve. The Shenyang grass-roots IRS(Internal Revenue Service) as the main body of tax risk management, the problems and bottlenecks with the tax risk management implementation process is more specific and must be resolved.This paper has studied the problems and put forward countermeasures of the basic tax risk management of grass-roots IRS of Shenyang by the literature review, case analysis and questionnaire survey, the explain of whole process of tax risk management link in Shenyang, the present situation and the analysis of problems of the IRS tax risk management at the basic level,foreign tax risk management experience for reference, strengthen and improve the IRS tax risk management at the basic level in Shenyang.In the comparative advantage theory, the long tail theory, reinforcement theory as theoretical basis, this paper first use D district IRS as an example to expounds the present situation of grass-roots IRS of Shenyang, and use A corporate of D area tax risk management as an example to illustrates D IRS tax risk management of the actual process and the problems found in practice.Combined with the analysis of questionnaire offered by IRS tax administrators in region D ofShenyang, the article Summary and inducted the problems in the risk management of grass-roots IRS of Shenyang when collecting taxes at five aspects which is lack of legal basis,tax administrators, and taxpayers to the tax risk management knowledge is not enough, the tax authority organization system is not sound, tax risk management information collection difficult,tax authorities tax risk coping ability is insufficient. This paper has Put forward the feasibility strategy which is to perfect the tax system and tax policy, to improve the tax risk management consciousness, accomplish the tax risk management organization system, to carry out the tax-related information management, raising taxes risk coping capacity by reference theexperience of foreign country in tax risk management institutions, management mode, tax risk combining with the actual situation of grass-roots IRS in Shenyang.