Research On Tax Risk Management In Municipal Department,SAT

Tax risk management is the basic requirement of modern tax management ability,the core content of modern tax collection and administration,and an important way of promoting the new normal tax revenue work to adapt to the economy.Also,it is a main means of reducing tax loss,raising the quality and efficiency of tax collection,reducing administrative and compliance costs of tax,and promoting tax compliance.Through literature study and investigation method,this article applies the basic theory of tax risk management,and analyses the situation of tax risk management in Jincheng Municipal Office.In order to improve tax risk management in municipal tax departments,the article provides some solutions and suggestions,which are based on analyzing the major problems existing in the work,drawing lessons from domestic and foreign advanced experience,and combining with the author's own work feeling.The article includes four parts: the first part is the basic concepts and related theory of tax risk management,which carries on the concept definition of risk,risk management and tax risk management,states the information asymmetry theory,expected utility theory,compliance slope model and introduces the tax risk management processes.Thus,it lays a solid theoretical foundation for later study.The second part analyzes the present situation,the existing problems and their reasons of tax risk management in Jingcheng Municipal Office.Take Jingcheng Municipal Office for example,the author deeply analyzed some problems,for instance,the current city municipal departments existing in the work of tax risk management,the Risk Management Institution is not Independent and System is Flawed,Risk analysis of the data quality is not high,index model applicability is not strong,Lack of supervision and incentives,to deal with the effect not beautiful;Personnel quality good and bad are intermingled and lacks professional management team.The third part is the domestic and international tax risk management experience for reference and enlightenment.It analyzes the latest tax risk management practices in Australia,the Netherlands,South Korea,Jiangsu Municipal Office,and Hubei Municipal Office,on which is suitable for our country city national tax departments of the advanced experience for reference.The fourth part is some suggestions of improving tax risk management in municipal tax departments.The author puts forward feasible suggestions from five aspects such as Actively participate in the construction of legal system to Support of The Laws for Risk management,improving the working mechanism of risk management,strengthening risk management operation security,perfecting the tax-related data management,providing strong support for risk analysis,Education and talent guarantee for risk management,Change passive to active compliance management,and establishing harmonious mutual trust in tax administrative and compliance tax relationship.