Stndy On Electrouic Commerce Taxation Issue

In recent years,the national tax system,and actively explore and give full play to the guiding role of tax risk management,and try to use all kinds of data collection and management,relying on information tools,to monitor the implementation of collection and management decisions,improve the scientific,normative and effectiveness of collection work,It achieved no small success.State Administration of Taxation,"" second five "development planning tax period is satisfied to" clear will "strengthen the tax risk management-oriented" as the current and future tax collection efforts and work tasks important direction.From the size and status of our tax,the loss of tax revenue due to the low degree of taxpayer compliance caused,is the main risk facing the current tax collection.Therefore,the establishment of a scientific,rational and efficient tax risk management can improve compliance with tax law and tax administration efficiency,tax credit law shaping tax levied environment.This article will how to reform the current tax risk management study author based in Shangrao City Local Taxation risk management practices to the status quo and problems of tax risk management analysis,using literature research,field research,case studies and other qualitative methods on how to promote the reform of tax risk management.Accordingly,the first article about the research results sort of background implementation of tax risk management is analyzed,and the related concepts of views and understanding,and strengthening tax risk management purposes and significance are analyzed,analysis of specific cases of Shangrao City tax risk management in order to study the basis of the status quo Shangrao in Jiangxi Province Local taxation Bureau of tax risk management reform as follows: July 2013 began trying to source management introduced the concept of risk management,by nearly a year of continuous exploration and practice,in June 2014,issued a formal "Shangrao City local taxation Bureau tax risk management practices(trial)",established in the source management application to establish a comprehensive planning goals-Information management-risk identification-ranking and push-risk response-risk feedback-monitoring and evaluation-objective programming closed-loop risk management system,while the implementation of the mechanism set up tax collection,risk monitoring,source management,risk response,tax inspectors,five separate settings.However,the current tax risk management mechanism is still in the exploration and sound,we need to constantly improve risk management for the tax reform.I Shangrao City for tax risk management reforms carried out case studies and analysis,combined with their own work experience,focusing on the tax status of risk management from Shangrao City,from multiple angles elaborated tax law enforcement risk management problems,and put forward a sound tax specific recommendations enforcement of risk management reform should first change their ideas,to build a comprehensive tax risk management structure;secondly to innovative ways to build tax risk management of large data model;and to establish and improve the coordinated operation of the risk management mechanism,to build convenient and efficient risk management platform;and finally to actively carry out pragmatic and effective risk management practices,the use of experiments to verify the effectiveness of management reform,feedback problem corrected specific initiatives to achieve leapfrog development tax risk management.This innovation is based on specific Shangrao City tax risk management reform as an example to study the use of the concrete practice of the tax authorities to optimize and improve the tax administration system and mechanism,and explore further reform tax risk management provide a realistic basis.Limited to the author is limited,there is no research to a higher level of theory,the future to strengthen the reform initiatives summarized so that it can be applied to the promotion of risk management,tax reform nationwide.