A Study Of The Risk Prevention Of The Local Tax Collection And Management

Tax management is the core of the tax work, the standard scientific effective management can effectively reduce the risk of law enforcement, increase tax administration efficiency. At present, the legal system of tax is imperfect, basic management ability is limited, local administrative intervention and the thin consciousness of taxpayers to pay taxes in accordance with the law, contain the local economy healthy and rapid development momentum, affected the establishment of a fair tax environment,caused the enterprise tax evasion behavior. At the same time, the Prosecutors and the public legal consciousness is more and more strong, more and more attention on grass-roots tax administration and law enforcement, taxpayer rights protection action more and more, to grass-roots tax revenue management has brought enormous pressure and risks.Therefore, establishing and perfecting the tax management risk prevention system,regulating the behavior of tax management at the grass-roots level has become an important work of grass-roots tax department at present. This paper, related risk prevention theory and the tax management risk prevention of foreign advanced experience, combined with the actual situation of guan xian tax management, through the analysis of the form of questionnaire, this paper expounds the current grass-roots tax management forms,categories and causes of occurrence of a risk, and then, from the perspective of the systematic, standardization direction, find out a new way to solve the problem, to guide the grass-roots tax management effectively prevent tax management risks. In the first chapter,introduced the research background and research significance of grass-roots tax risk management, and risk management on grass-roots this paper expounds in detail the research status at home and abroad, puts forward the full text of the overall research framework, clarifying the research in this paper, the basic train of thought, points out the research in this paper, the innovation points and deficiencies; In the second chapter, in this paper the related concepts and theories of tax risk management, the concept of risk management characteristics is introduced into the scope of the elements of tax risk management, from big to small, from plane to point, and through carefully to find thesource of the theory of tax risk management, and through the risk management and management theory of two system offers support; In this paper, in the third chapter of grass-roots tax risk management present situation and the causes, to guan xian state tax bureau tax risk management present situation, for example, the analysis in the form of questionnaire, deeply analyze the reasons of the existence of tax risk management at the grass-roots level, and its form of expression; At home and abroad in this paper, in the fourth chapter in the prevention of tax risk management experience for reference, points out that foreign have a lot of good experience in collection management to prevent risk is worth using for reference, such as: enterprise management risk classification system,enterprise self audit system, information data sampling analysis system, such as tax professional management system, for a grass-roots management risk prevention provides multiple reference; In this paper, in the fifth chapter grass-roots tax collection and administration risk prevention countermeasures put forward new ideas, from the aspects of ideology and management skills to enhance the quality of grass-roots tax management,relying on the "Internet +" deepening tax information data applications, the implementation of trace management mode, and improve the consciousness of taxpayers to pay taxes in accordance with the law, at the same time, explore establishing legal liability prevention system, three levels of tax levy management risk prevention system, the tax revenue law system, the internal and external supervision system and tax management system,effectively reduce the risk of grass-roots tax management, improve the efficiency of tax administration, and safeguard the legitimate rights and interests of the taxpayers, improved the quality of service tax.