The Problems And Countermeasures Of Tax Risk Management—Xin'an Tax Bureau

Taxes come from the people and are used for the people. However there are natural conflicts of interests between taxpayers' pursuit of profit maximization and the taxation's nature as compulsiveness and gratuitousness. With the constant development of market-oriented economy in recent years, market entity tends to be more and more diversified. With the increasing number of taxpayers and the continuous changes in enterprises' management modes, organization forms and scopes of business, taxation work faces various problems and new challenges. In the meantime, along with all-round implementation of taxation reforms as business tax replaced by value added tax,management of individual income tax from equity transfer, house property tax reform and such changes and adjustment, some deep-seated problems in taxation structure emerges.Driven by advances of our national legal system, more and more attention from all walks of life has been paid to the tax authorities. Taxpayers' awareness of safeguarding the legal rights has been enhanced. There are an increasing number of taxpayers who resort to laws for a aid. In turn, the risks lying in the daily works of tax authorities are on the rise. It is of the utmost importance and urgency for the tax authorities to further regulate the enforcement of laws, prevent tax risks, enhance quality and efficiency of tax collection and management and establish the authority and strengthen the enforcement of tax authorities.Management of revenue source is oriented toward accommodating economic development, readjustment of financial organizations so as to make efficient tax administration, scientifically do a good job to tax collection and control highly the tax risks. It is a way scientifically to manage tax resource. Additionally, State Taxation Administration attaches high importance to it in the following years to come. This paper starts to analyze revenue risks and give deep research on ways how to manage revenue source in a good manner. The paper takes Xi'an Tax Bureau revenue resource management as an example, detecting its current revenue management status and the capability to fend against revenue risks. In it, the paper shall give conclusions to how to find revenue risks, to tax assessment, and measures in tackling risk management. Drawinglessons from good examples for management of revenue source both home and abroad, in this paper, we will combine with practical performances in Xi'an Tax Bureau so as to give sound advice for better management of revenue source. It focuses on the building of information and data base to revenue risk management, regulated business process management of revenue collection, and cementing revenue supervision and administration.Only with such measures, can we enhance the awareness of tax payers in obedience to tax law and their satisfactions.