The Research On Risk Management Reform Of The Local Taxation Of Shangrao

The State Administration of Taxation(SAT)made it clear that it will strengthen the management of tax risk as one of the important tasks and efforts in the current and future tax collection and administration work in the "Twelfth Five-Year Plan".From the scale of taxation and the status quo of China,due to low taxpayer compliance tax losses caused by the current tax collection and management work is the main risk.Therefore,the establishment of a reasonable and efficient tax risk management can improve the compliance of tax law and the efficiency of tax collection and management,and shape the environment of taxation and collection in accordance with the law.This paper will study how to reform tax risk management.Based on the analysis of the specific case of Shangrao City,the article analyzes the present situation of tax risk management in Shangrao City.The current situation of tax risk management in Shangrao City,Jiangxi Province is as follows: In July,2013,the risk management concept,Through nearly a year of continuous exploration and practice,in June 2014,formally issued "Shangrao Local Tax Bureau of tax risk management practices(Trial)",established in the tax source management in the full application of the establishment of the target planning-intelligence management-risk identification Risk sequencing and push-risk response-risk feedback-supervision and evaluation-target planning closed-loop risk management system,while the establishment of institutions to implement tax collection,risk monitoring,tax management,risk response,tax audit,five separate settings.However,the current tax risk management mechanism is still in exploration and sound,we need to constantly improve the tax risk management reform.Based on the current situation of tax risk management in Shangrao City,this paper expounds the problems of tax law enforcement risk management from several perspectives and puts forward some suggestions to perfect the taxation Secondly,we should innovate the method and construct a large data model of tax risk management.At the same time,we should establish a sound and coordinated risk management mechanism and set up a convenient and efficient risk management system.Finally,we should actively carry out pragmatic and effective risk management practices,the use of practice to test the effectiveness of management reform,feedback problems,amendments to specific initiatives to achieve leapfrog development of tax risk management.The innovation of this paper is based on the specific tax risk management reformof Shangrao city as an example,using the specific practice for tax authorities to improve the tax risk management system and tax risk management to deepen the reform of reference and reference.Limited to the limited level of the author,the research is not elevated to a higher theoretical level,the future to strengthen the reform initiatives summarized to enable it to promote the application of the tax risk management reform.