Study On The Tax Risk Management Of Shangrao Local Tax System

In recent years,China's tax administration has introduced the method of risk management,and there has been a related theory of tax risk management in the field of taxation.The purpose of tax risk management is to use risk management method to effectively reduce the loss of tax revenue and tax risk.Management can use the minimum cost to reach taxpayer tax compliance.In the tax risk management can effectively use the data to monitor the taxpayer,so that the effective improvement of the quality of tax management.With the rapid development of social economy,the shortcomings of the traditional tax source management model has become increasingly prominent,in 2012 the State Administration of Taxation in the country deepening the reform and management meeting proposed to build a modern tax management system.Tax authorities at all levels to actively try to carry out a different degree of exploration.In 2012,the Jiangxi Local Taxation Bureau began to implement a new round of tax collection and management reform,and gradually explore the construction of "risk management-oriented,professional management as the basis,to focus on tax management as the focus,information technology to support the" modern tax Collection and management system.This is the risk management concept for the first time into China's tax system,since then,the majority of tax workers have to face the new issue of risk management.With the reform and development of the tax collection and management model during the transition period,and play the functions of promoting the transformation and upgrading of social economy,Jiangxi Province land tax system to implement tax risk management,risk management as the guide,to improve taxpayer compliance as the goal,Responsible for taxpayers,to promote the whole society to improve the tax credit,so as to solve the problem from the source of collection is not in place.With the rapid development of social economy,the development of economy and the escalation of reform,the deepening of tax reform,the deepening problems in the existing tax system are emerging.The risk management mechanism has been applied in the practice of tax collection and management.But because of the subjective and objective aspects of the constraints,has not really played its role in the effectiveness of tax collection and management.This paper based on the practice of Shangrao city local tax,the theory of literature and on-the-spot investigation,though the Shangrao local tax risk management organization,operation system to analyze the present situation of themanagement.Provide suggestions and solutions to solve problems about shortage of the existing tax risk awareness,the lack of data analysis,and the imperfect risk index system,including: strengthen risk management awareness,expand the channels of data sources,strengthen tax data management,improve the risk index system,improve the risk management process and the establishment of performance evaluation system etc..