This paper first introduces the main approaches of tax risk management in X County from the aspects of main processes,indicators setting,model construction,methods and effectiveness.Next,taking the tax administration data in X County during the period of 2010-2016 as a case,the combination of quantitative and qualitative methods was used to analyze the tax risk existing in X County from the three perspectives of economic aggregate,economic structure,and management model.The main ones are:the first is that the fluctuation of the total economic volume has an impact on the distribution of tax sources,which leads to the uncertainty of taxation management;the second is that the change of economic structure has an impact on the proportion of tax sources,which in turn causes tax risks;and The third is the uncertainty of whether the tax collection and management model and the constantly updated taxpayer operating model adapt.Then the paper combines the current situation of X county tax risk management,and concludes that there are three problems in X county tax risk management:economic aggregate fluctuations,unstable taxation development;changes in economic structure,unbalanced structure of tax sources;delayed collection and management modes,inadequate management capabilities.Finally,this paper puts forward three suggestions to optimize the tax risk management of X county:play the role of policy initiative,smooth the development of taxation;promote the diversification of tax sources,balance the structure of tax sources;increase the degree of information sharing,enhance the collection and management capabilities. |