Research On Tax Risk Management And Countermeasures Of Local Tax Authorities

Tax revenue as the main source of national fiscal revenue is not only related to the lifeline of national economic development,but also related to the vital interests of every citizen as a taxpayer.when the local tax authorities exercising the tax risk management authority given by the state,it's represent the party and the government's image.Strengthen tax risk management,is respond to The Four-Pronged Strategy,the implementation of the eight rules of the CPC Central Committee,and carrying out the necessary requirement of the three guidelines for ethical behavior and the three basic rules of conduct.This process is of great significance.In recent years,the national tax system began to reform,including tax,tax collection and tax sources expansion.In this context,the status of tax risk management in the tax system is getting higher and higher,and more and more attention,State Administration of Taxation also introduced "The Opinions on Strengthening Tax Risk Management" in 2014,Which provides the theoretical support for the implementation of tax risk management.W County grassroots local tax authorities in the past two years has paid great attention to the work of tax risk management,Constantly increasing the exploration of tax risk management,Summarize the experience in the work practice,and continuously improve the experience summary,to promote the work of tax risk management continue to a new level.This paper takes the tax risk management of W county as the research object,By analyzing the present situation,problems and causes of the tax risk management of W county local tax authorities,Exploration and Perfection of the Ways of Tax Risk Management in W County Local Taxation Bureaus.The main contents of this paper include the following aspects.Part I: Introduction.This part mainly elaborates the background of tax risk management research,the theoretical and practical significance of tax risk management research,and the research status of tax risk management both at home and abroad.At the same time,this paper summarizes the research framework and research methods.Finally,the possible innovations and shortcomings of this paper are presented.Part?:mainly introduces the concept of tax risk management and its related theoretical basis,and introduces the main content and basic flow of tax risk management.Part ?:mainly elaborates the current situation of the tax risk management of W county land tax authorities,and introduces the basic situation of the implementation of the tax risk management of W county basic-level land taxauthorities.Part IV:Analyzes the problems and causes of the tax risk management of W county local tax authorities,and provides strong support for consummating the tax risk management measures of W county land tax authorities.Part V:According to the present situation,shortage and reason analysis,combined with W county county local tax authority tax risk management actual work,put forward the measures of perfecting W county county local tax authority tax risk management.Part VI: summarizes the research on the tax risk management of W county local tax authority and the next step.