Research On Tax Risk Management Of Grassroots National Taxation Departments

With the rapid development of the global economy and the deepening of China’s economic restructuring,the traditional tax collection and management methods can not completely keep up with the changes in the social environment.There exists a risk of tax losses due to the reduction of tax compliance.To reduce this risk,the State Administration of Taxation made clear the position of tax risk management in tax collection and management for the first time.Although the concept of tax risk management has already been taken seriously in the world and a series of mature concepts and systems have been developed up to now,the research and operation of tax risk management in our country are still in the initial stage.Problems and deficiencies still exist in many places,especially the basic department represented by the State Taxation Bureau of Xundian County.Most of the work needs to face taxpayers directly.It is also more complicated and detailed in the management of tax risk.It is imperative to solve these problems.This article takes the practice of tax risk management in the tax bureau of Xundian County as the research object,analyzes from the perspective of Tax Compliance Theory,Information Asymmetry Theory and Internal Control Theory by combining theory with practice,and combines the results of the risk management practices of the tax authorities at the grassroots level.Researches show that Xundian National Tax has obtained some good results in plugging incomes since the tax risk management has been taken,but it also exposed some problems,including unsound mechanism;staffing unscientific;information asymmetry;imperfect warning indicator system;Grassroots subjective initiative can not be played,etc.Aim at these problems,this research takes the methods of document analysis,comparative analysis and case analysis,based on previous studies,this paper introduces the experiences and enlightenments of OECD member countries in tax risk management,and with the reference of the exploration and experience of China’s internal and external grass-roots Internal Revenue Service,found the idea of improving the tax riskmanagement of Xundian national tax and put forward the perfect countermeasures and suggestions on the concept and measures,including: deepening the concept of tax risk management into the organizational culture;strengthening the tax risk Consciousness;Improving the risk management mechanism;Optimizing the allocation of human resources;Strengthening the construction of data and information;Improving the tax risk management evaluation model;Improving the work reward and punishment mechanism,etc.The innovation of this article is based on the risk of tax loss due to the low tax compliance in the current tax collection and management work,I put forward suggestions to optimize the work concept combined with my practical work experience,including the concept of tax risk management into the organizational culture,at the meantime,taking the work of Xundian National Tax as an example to analyze the current situation and problems of the taxation risk management in the grass-roots IRS,and I propose how to take relevant measures combined with the collection and management positions I am engaged in to improve and achieve the objective of further optimizing the operation of the current tax management at the grassroots level.