Research On Tax Risk Management Of Huimin County Administration Of Taxation

Tax risk refers to the risk in the process of tax collection and management, due to tax laws, tax system is not perfect, upper policy and management of some mistakes, as well as some of the uncertainties caused by the tax status deterioration, the tax adjustment function is abate, tax growth is lack of power, eventually leading to tax income can,t satisfy the government to realize its functions of a possibility. In the process of tax source management, various uncertain factors, the tax risk has its objective necessity.This article from the perspective of tax risk management of using the method of literature research, theoretical research method and the theory and the practice unifies and so on many kinds of analysis method, comprehensive and systematic research on the tax risk management, in Huimin County, the IRS tax risk management practice as the research object, specific content includes: an overview of the theory of tax risk management and tax departments, the implementation of the necessity of tax risk management, the production and development of Huimin County, the IRS tax risk management work, specific measures and the results achieved and the existing problems, countermeasures and suggestions to the State tax Bureau of tax risk management work of good such as a series of problems.This article will be risk and tax risk, risk management and tax risk management theory as the theoretical support, the tax department introduced the motivation of risk management theory has carried on the detailed analysis shows that: the tax department is actively deepen the reform of the tax collection and management and to accelerate the modernization of the tax, the traditional sources of revenue management theory has been unable to meet the new situation, solve new problems, which requires the tax authorities as soon as possible to tax risk management as the center of the specialized management of tax sources. In this article, we summarize and distinguish the concept of generalized and narrow sense of tax risk, and determine the risk of tax loss. Also indicated that in the implementation of the tax risk management can be better to the taxpayer according to the size of the risk classification, facilitate the tax authorities according to the different level of risk to taxpayers, and take corresponding management measures, improve the quality and efficiency of tax collection and management.Through the Bureau of tax risk management research found that in 2008 started the increasing number of risk industry development and high risks to taxpayers, promotes the development of the risk management theory, and from theory to practice exploration, increasing the risk management measures, the establishment of specialized tax risk prevention and control center, and constantly improve the mechanism, and finally introduced the integrity of the tax risk management implementation plan, improve the level of tax risk management, and achieved certain results. But through careful study also found some problems, including: implementation of the details of the program needs to be improved; tax based data acquisition is not comprehensive enough, the lack of preventive measures, the application of information technology bottlenecks; irrational allocation of human resources, professional team operation is not smooth; risk task redistribution, lightweight implementation, confusing tax risk and the risk concept, from the resistance of the local government.Based on the above analysis, this paper presents perfect management mechanism, form a complete organization, establishing the department cooperation mechanism and the level of risk management standards, improve the supervision and evaluation of the performance appraisal mechanism; established to improve taxpayer compliance with the publicity and guidance mechanism, strengthening tax propaganda, optimize the tax service; risk evaluation model is set up, improve risk analysis of informationalized level, strengthen the third party information application; optimizing the allocation of human resources, the establishment of tax risk management talent pool, improve the personnel training mechanism; strengthen tax administration bureau of tax risk coping and management functions such as a series of countermeasures and suggestions.