Urban Complex Tax Risk Management Research

Due to its stimulating effect on the regional financial services and business services,Urban Complex,a new economic form,created new tax revenue growth,but at the same time,it also brought many revenue risks.Currently,China's government are seeking reform from "management type" to "service type",the tax department must ensure the stability and security of the tax,adapt to the changing situation of the tax reform and tax sources,improve tax collection and management,therefore,implementing the tax risk management has become the inevitable choice of China's government crisis management.Setting Kunming Tongde Square as the object of study,and being based on basic principle of tax risk management,the thesis uses literature research method,case study method,interviewing method and the combination of fix quality and qualitative research method,summarizes the related tax risk management process: Goal Programming-risk identification assessment and ranking-risk response-process monitoring and performance evaluation;on this basis,try to make a targeted identification,management,assessment and ranking tools according to the origin of the city complex risks,in order to build with the Closed-loop tax risk management system.Main study contains five parts: 1.Introduction,which is mainly about stud ying background,studying meaning,studying methods,contents and studying st ructure and train of thought;2.The theory of urban complex and the manage ment of tax risk.Providing new train of thought and methods under tax manag ement in the new economic situation by analyzing urban complex and the basi c principle of tax risk management;3.Giving the statement of Kunming Tong de Square's tax payment,tax management and the tax management situation of Kunming Tongde Square roundly;4.Analyzing the problem of Kunming Tong de Square's tax risk management,and giving the reasons of arising risks,and also concluding the risks and problems that exist universally in the urban complex tax management;Finally,extracting risk points,raising pointed system tow ards urban complex tax management to realize the scientific and efficient mana gement to Kunming Tongde Square,and taking precautions,controlling and def using the risks of urban complex revenue.