Research On Professional Tax Source Risk Management Of A High And New Technology Industrial Development Zone Of HuiZhou

Tax source management is at the very core of tax collection and administration system,and the professional and effective conduction of tax source management plays an important role in administrating tax according to law and improving the quality of tax collection and administration.China's tax revenue has witnessed an obvious growth in recent years,but the total tax revenue still accounts for a small proportion in GDP,which shows that there are still loopholes in tax collection and administration and that tax erosion is still serious.In 2002,the State Administration of Taxation proposed to introduce the idea of risk management to tax collection and administration.Studying the specialized tax source risk management is of great significance for local tax systems to sort through their development ideas,adapt to the current economic development trend,optimize allocation of resources,improve the quality and effect of tax collection and administration,and prevent loss of tax sources.Against the background where business tax in all industries is replaced by value-added tax,this paper takes the specialized tax source risk management of Huizhou Municipal Bureau of Local Taxation in A Development Area(hereinafter referred to as the Bureau)as research object and adopts such methods as literature research and comparative research to deeply analyze the risk change of tax sources faced by the local tax system after business tax is replaced by value-added tax.On this basis,this paper studies the existing imperfections of the Bureau's specialized tax source risk management in terms of organizational structure,management mode,system contents,and personnel team construction,as well as the problems in tax source management mode,specialized tax source risk management system,the setting of professional organizations for specialized tax source risk management,the utilization of third-party tax-related information,and the talent team construction for specialized tax source risk management.These problems are caused because the Bureau has a misunderstanding of specialized tax source risk management concept,the risk identification and control system is imperfect,the classification and level-to-level administration mechanism is imperfect,the efforts in tax administration by information are inadequate,and the professional talents and talent team are insufficient.In addition,by learning from different countries and regions the advanced experience in specialized tax source risk management that has a high degree of informatization and perfect process,this paper puts forward the countermeasures and suggestions for the Bureau's specialized tax source risk management,including improving organization settings,improving system construction,sorting out work flow,strengthening the exchange of tax-related information,and intensifying talent team construction.The related research findings shall offer the reference needed for further studies and implementation concerning the reform towards professionalized management of tax fund risks faced by district and county level local taxation bureaus after the implementation of the Business Tax to VAT policy.