Research On Tax Risk Management Of Key Source Enterprises In H District Local Taxation Bureau

With the development of China's market economy,the taxpayers are various in forms,which leads taxation compliance risk everywhere.New problems of taxation work are increasing,and the innovation of transaction means exploded.Nowadays,the complication,diversification and concealment of tax-related definitions have led to the management of taxation been more and more difficult.The problem of asymmetric tax information has been attracted attention.The current management model,limited human resource and large numbers of enterprises,is bound to be changed.The new kind of management model is required effectively distribute limited resources to tax management.The State Administration of Taxation take prevention of tax risk seriously and gradually formed a consensus of implementation of information taxation,strengthen tax risk management and improve the quality of tax collection.Promoting refined and scientific of tax administration and introducing the concept of risk management,we can optimize the allocation of limited tax collection and management resources,which give priority to the areas of high risk level and where the tax is easy to be lost.The author used the method of documentary and observation to study the risk administration of key source enterprises of the H District Local Taxation Bureau.Through consult to relevant literature and observe the H District Local Taxation Bureau management,author analysed the current situation of the management of H District Local Taxation Bureau,including the personnel,the use of technology means and the status of management process,and drawed the conclusion of H District Local Taxation Bureau's shortage in risk management,such as lack of high quality management human resources,high tech technology fell behind and lack of enough attention on the leadership,etc.This paper puts forward the corresponding countermeasures and suggestions by reconstruct the process of risk management of key tax source enterprises in H District Local Taxation Bureau,concluding goal management,information collection,risk assessment,risk response and evaluation and feedback.By this research,author hope to strengthen the specialization on tax risk management,and reinforce the effective control of key tax sources.Eventually,the risk management could safeguard the national tax rights and interests.