Research On The Tax Risk Management Of C Local Taxation Bureau

Risk is everywhere,risk refers to the probability of the occurrence of a specific loss in a certain environment,within a certain period of time.Tax risk refers to the subject of administrative law enforcement of Taxation in the tax collection management process,because the system is not designed reasonably,the process of tax administration in negligence,causing uncontrollable and unpredictable reasons other tax loss,tax revenue growth stagnated,resulting in tax is difficult to meet the possibility of fiscal expenditure.The tax risk is divided into tax monitoring risk and the tax law enforcement risk,corresponding to the two main tax collections,namely,taxpayers and tax authorities.The risk of tax source monitoring refers to the relatively low level of tax compliance of taxpayers and the possible loss of tax revenue and tax risk.The risk of tax law enforcement refers to the possibility of tax loss caused by the behavior of law enforcement bodies,which may lead to the failure of tax law enforcement.With the deepening of the reform of tax system,the tax authorities at all levels to further enhance the understanding of the tax risk,and gradually improve the degree of attention,tax risk management has become an important direction of the reform of tax collection and management system.The theory of tax risk management refers to the possibility of reducing the loss of tax revenue and controlling the risk of tax law enforcement under the ideal condition.In this paper,C District Local Taxation Bureau in M company for tax risk management as an example,through the analysis and discussion,elaborated the C District Local Taxation Bureau in the tax risk management process problems,aiming at these problems put forward the corresponding countermeasures.