Research On Tax Risk Management Of Qujing Coal-related Industry Under The Vision Of Information Sharing

The tax is a source of power for a country or the government to maintain the machine running the country,but also a national government consolidate state power,ensure the stable development of national necessity,is the national infrastructure construction and regulation of the redistribution of national income to the main income source and form.With the rapid development of the global economy society and the social division of labor more sophisticated,human social production activities and trade activities,has many forms,and with the development of urbanization and informatization,trans regional cross-border taxpayers,both the quantity and the scale are becoming more and more,and its organization form,operation mode is diversified,multinational the company,enterprise group,chain enterprises emerge in an endless stream of tax revenue levy,change has also occurred in the form of fundamental,sources and traditional management mode has been difficult to adapt to the complex structure of the trade enterprises under the new situation caused by the risk of tax.At the same time,enterprise accounting,intelligent team and complicated trend is more and more obvious,the internal organizational structure complex,and between government departments,units of information sharing barriers exist for a long time,the subjective intention of financial and insurance sectors such as information blockade,taxpayers hidden information,more interference in the power sector,exercise more hindered the tax authorities for the country and the difficulty of tax law enforcement power.In addition,driven by the benefits based business model to the taxpayer or tax planning tax evasion enterprise goodwill or malicious manipulation through illegal theft,escape and evasion of taxes,resulting in widespread serious loss of state tax revenue.In the face of the current situation,capital operation,international trade in China,resulting in tax collection and management is facing a high degree of complexity and uncertainty,the traditional regional tax source management,"one person into the factory,all things unified management" type of individual combat,nanny overall management mode has been difficult to adapt to economic globalization and trade the use of information technology to the rapid development of reality.The tax authorities to explore how to manage and manage taxpayers,to ensure that the national fiscal revenue,accounts receivable are collected,there are different research directions and goals in different periods,and as the current situation,the law enforcement risk and tax risk everywhere,the research on how to improve the tax authorities of tax administration level and tax risk prevention and control measures,improve the ability to cope with risk,effective to reduce the loss of state tax,the tax rate to build win-win cooperation relationship,adapt to the current situation to explore a scientific and effective revenue management has become a hot issue in the tax authorities must pay close attention to the focus and problems to be solved.In this paper,combined with their own actual work,the tax system in Qujing city in recent years to carry out exploration involving coal industry tax risk management practice as the premise and the opportunity to participate in the risk management process in the summary of the study,based on the experience of tax risk management at home and abroad,the theory of public management and tax management foundation the theory of support,and actively explore the "specific industry as a breakthrough,a risk management oriented,limited collection resources and the rapid development of the collection object solution supported by information technology,with professional risk team for the protection of" tax risk management mode is the current tax authorities faced "way between the backward means of collection and globalization of the capital operation of a series of unreasonable,contradictions and problems,fully demonstrated only in charge The sharing of information,grasp the premise of comprehensive tax information can only achieve effective tax risk management,with "information sharing + tax risk management",which effectively solve the contradictions and problems in the current "sign and accept" between faces,and effectively reduce the cost of collection and tax authorities,eliminate the tax rate on both sides to reduce the tax risk.The loss of national revenue,more effectively promote the healthy sustainable development of enterprises,has certain innovation and practical value.