A Research Of Tax Risk Management Of A Provincial Tax Bureau

China is the second largest economy in the world,and economic development has always maintained moderate to high-speed growth.In the past five years,the government has curbed the power of bureaucrats and reined in government spending.The government has also pushed forward the reform of the taxation system,which has fully stimulated the vitality of the market.The number of enterprise to achieve rapid growth,and the tax revenue has grown steadily.But the number of the tax officers has barely increased in the meantime;the number of tax officers is small,but many enterprises need to be managed.The lack of resources for collection and administration,and the cost of collection and administration are increasing.In the period of curbing the power of officials and controlling government spending,some taxpayers take advantage of the shortcoming of law and regulations,inflated the cost,falsely making out specialized VAT invoice to avoid tax management,the revenue from tax evasion increase continuously.Drawing on the experience of foreign countries,combined with the pilot results of professional management of tax sources,the State Administration of Taxation implemented tax risk management throughout whole country in 2014.Through three years of practice,provincial taxation bureaus have formed distinctive tax risk management systems,but they are not mature enough in system construction,information construction,and risk model construction.How to improve tax clerk's understanding of tax risk management,make greater use of tax risk management,improve the informationization of tax risk management,use limited resources,and implement scientific performance evaluation are worthy of in-depth research and discussion.This article combines the literature research with practical work,based on the status quo of taxation risk management of the A-city Bureau of State Taxation,comprehensively introduces the current work situation,objectively describe the issues that affect the implementation of risk management objectives in tax risk management,such as the lack of awareness,inadequate institutional development,lack of resources for collection and management,and unclear responsibilities for both parties.By analyzing the reasons,the author puts forward the optimization suggestions for tax risk management,such as strengthening the top-level design and mid-and long-term planning of tax risk management,establishing a trinity tax risk management system for daily collection management,industry taxation risk management,and project-based risk management.We will continue to improve the level of informatization,strengthen talent pool construction,and expand Third-party sources of information.