Cross-border Electricity Business Tax Risk Management Research Of Jiangsu National Tax

In recent years,with the rapid development of domestic economy,the number of taxpayers is on a spurt of growth,and created the new operation forms and ways,complex tax compliance risk,needs reform the current tax collection and administration mode.Cross-border e-commerce to the traditional business trade activity moved to the Internet,network,electronic trading has brought about great challenge to the traditional tax collection and administration.Paper based on the reform of tax administration mode in jiangsu,stand in the perspective of tax risk management,tax collection and administration of the cross-border electricity suppliers is studied.First of all,the introduction of cross-border electronic commerce tax risk management and the basic concept,connotation,extension and related theoretical basis,from the perspective of tax cross-border e-commerce transaction process,characteristics and the existing main fords the tax risk,tax risk management lay the foundation for further strengthen industry;Secondly,On the basis of jiangsu national tax tax risk management,through the questionnaire survey in combination with the interview results,from the overall situation,the tax service and risk management,risk identification results precision,risk response ability and quality,data analysis intelligence application management level and the problems existing in the current cross-border electricity business tax collection and administration as well as the deep reasons behind;Again,the cross-border electrical business tax risk management system construction,elaborated the basic framework and supporting mechanism of the management system,the key is to strengthen the cooperation with network intermediary,timely access to the third party information,supported by data information platform,"risk analysis to identify" as the core,to scan the risk cross-border electricity taxpayers and rank,implement differentiation precise response;Finally,from the aspects of economy,technology,the rule of three analysis feasibility of cross-border electricity business tax risk management system,and put forward specific proposals,value-added tax data use,objective evaluation work performance,response ability and good faith tax payment,formulate feasible measures.