| More than 90% of the national revenue comes from tax revenue.It can be said that taxation is the basis for ensuring the normal operation of the country,social and economic development,the improvement of people's living standard and the improvement of social welfare.Although with the development of national economy,the legal system of taxation is improving,the supervision of law enforcement is in place,and the punishment of illegal law is becoming more severe,the tax risk can not be eliminated,and it shows a rising trend year by year instead.Therefore,how to achieve a scientific,standard and efficient management is worth thinking about in the field of tax administration.High risk of tax administration,weak effect of management means and low management ability are always existing in the tax administration at the grass-roots level.Due to the weakening of tax administration ability,the tax authorities have insufficient control over tax risk.In addition,the problem of inaction and misbehavior from some grass-roots tax administrators in the management also accelerate the generation of tax risk,stimulate the conflicts between the tax collectors and taxpayers.In addition to the risks caused to us by external factors,such factors as internal staffing,the degree of information construction,the degree of perfection of the rules and systems,and the communication mechanism of all departments have all ambushed the seeds of the risks in our daily work.Once these seeds take root and sprout,they will have an impact on the daily flow of jobs,or seriously lead to the loss of national taxes.Therefore,the establishment of a sound tax risk management system is of great significance to standardize grass-roots tax collection and management behavior.Introduction.It briefly elaborated the background and the research significance of tax risk management,the research content and the thought,the innovation and the insufficiency;The concept and theoretical basis of tax risk management,which discusses the risk and the concept and theoretical basis of tax risk management,the process of tax risk management and so on,which provides a theoretical basis for the research of tax risk management system in coming chapters.When discussing the present situation of tax risk management in Tianhe District,it takes the State Taxation Bureau of Tianhe District of Guangzhou City as an example further analyzing the current development of grass-roots tax risk management and problems encountered in the development by analyzing its institutional setting,staffing,risk distribution,and adopting the questionnaire research method;The causes and measures of tax risk management problems in Tianhe District State Taxation Bureau.According to the data obtained from the above analysis,it finds out the causes of the problems in these four aspects: management concept,management mode,information technology,and staffing;The experience of tax risk management at home and abroad.This paper makes full use of the method of comparative analysis to compare the methods of tax risk management in the West such as European and American countries,Singapore and other Asian countries adjacent to China and domestic sister units.Combining with the daily work in the tax risk management,the paper puts forward corresponding countermeasures in line with the actual situation of the unit;It discusses the new strategies of tax risk management of the State Taxation Bureau of Tianhe District.Combining with the work practice and working experience,the paper studies and analyzes the new strategies suitable for the construction of the tax risk management system at the grass-roots level.And these strategies include the establishment of the objectives and principles of tax risk management,improvement of the system of tax risk management system,consolidation of the tax risk management information base,establishment and improvement of the tax risk identification and analysis mechanism,and improvement of the tax risk management related supporting protection. |
PDF Full Text Request