The Present Reseach On Tax Risk Management Of Telecom Industry

In April 2014,the Ministry of finance,and the State Administration of Taxation issued a documents [2014] 43,making clear a regulation from June1,2014,scope of telecom industry should be brought into the value added tax,its basic telecommunication services and value-added telecommunications business is applicable for 11% and 6%,respectively,while the original business tax in the telecommunications tariff stop execution.In order to deal with the tax risk of the telecommunications industry effectively,to ensure the value added tax of telecommunications industry to conduct smoothly and orderly,according to the State Administration of Taxation issued tax total letter documents [2015]10,the State Taxation Bureau of Shanxi province(after referred to as the "Shanxi state")transfer the backbone from the tax authorities at all levels across the province to form the business of Shanxi branch of the China United Network Communications Corp(after referred to as Shanxi Unicom)risk response team of Shanxi Unicom Company and its branches camp increase the tax situation to carry out centralized inspection.In the process of work,the work team take advantage of the administration and development of the tax audit system work team actively to dig deeper the existing in the process of Shanxi Unicom business,to collect risk scattered in various business activities to form "Shanxi Unicom risk,tax risk Handbook".All over the city on-site audit staffs carry out the work of the resident tax audit in accordance with the manual.This kind of risk management mode of "team focus + field audit" has achieved good economic and social benefits,is well received by the enterprise.But at the same time,it also exposes some problems existing in the current tax risk management system of the tax authorities,which has caused a certain degree of influence on the efficiency of the tax revenue risk management.This paper is divided into four parts,the first part discusses the relevant concepts and theories;the second part introduces the Shanxi nationaltelecommunications industry tax risk management practices and use public policy analysis method to analyze the problems;the third part analyses the existing problem and reasons in Telecom tax risk management mode of current Shanxi tax;the fourth part is to put forward some targeted measures to strengthen the management of tax risk in telecom industry.