Research On Tax Risk Management

Tax risk management is a new management activity of the tax revenue in recent years scholars have in-depth study on,the tax department is actively practice.The introduction of modern risk management theory in the management of tax collection in the development process,the purpose is to present in the form of an increasingly complex economy,by actively carry out the administration of tax collection,the tax law enforcement risk can effectively prevent,the implementation of tax compliance gradually increase,the tax loss phenomenon can be effectively controlled,the tax collection cost is effectively reduced,thus to promote the development of environmental tax collection to a stable and orderly direction.The concept of tax risk management in our country has been widely accepted,the sources of revenue management from extensive to fine,from comprehensive to professional,from the transaction type to monitor,a certain extent improve the collection efficiency,has become a strong power organization of tax revenue.This paper use the Rent Land Tax risk management practice in Guangdong Gaozhou local taxation as an example,the depth of excavation following problems of tax risk management and tax departments.One is the understanding of the tax risk management,fuzzy positioning is not clear.Two is the lack of tax risk management system.Three is the tax organization risk management mechanism is not perfect.Four is the tax risk management process design is not scientific.Five is the tax risk management data in trouble.Six is to identify and sort of tax risk management,lack of advanced analysis tools and techniques.Seven is the performance evaluation of tax risk management of one-sided inefficient.Eight is the lack of tax risk management personnel.I draw lessons from the advanced experience at home and abroad,combined with personal experience,to solve our country tax risk management problems and puts forward some corresponding countermeasures and suggestions.One is to firmly establish the management concept of tax risk,tax risk management will be accurate positioning for tax management activities.Two is continuing to deepen the reform of the tax risk management system,establish the introduction of a nationwide system of tax risk management,such as tax risk management procedures,third tax related information collection and application system,method of tax risk identification system,tax risk response system,performance evaluation of tax risk management measures etc..Threeis to build reasonable tax risk management organization,the process re-engineering theory as a guide,to set up the tax system structure of departments,set up a separate tax risk management mechanism.Four is the scientific refinement of tax Take the risk management processes,process optimization and integration of goal planning,data collection,risk identification,risk response,performance evaluation of the five links.Five is to consolidate the tax risk management data base,expand the data acquisition channels,strict implementation of data management,ensure data safety,improve the quality of data.Six is to promote the work of risk identification modeling a lot of,the use of modern information technology,carry out effective risk identification and sorting of tax.Seven is to carry out tax risk management performance evaluation,operation effect on all aspects of tax risk management system in scientific evaluation,and constantly improve the tax risk management performance.Eight is to strengthen the tax risk management personnel training,broaden the channels for the introduction of professional talents.