| Whether the industrial structure is reasonable or not has a direct impact on the level of economic development of the country and region,and taxation and economy are inseparably linked.In recent years,in order to adapt to the adjustment of the industrial structure and the rapid development of the economic situation,the optimization and reform of China's taxation system structure has been continuously promoted,but the current tax system structure has not reached the optimal status,leading to the increasingly prominent risk of grassroots tax collection management,tax authorities at all levels Tax officials and tax officials pay more and more attention to the taxation risk that arises in tax collection and management activities,and they continue to explore tax risk countermeasures.Therefore,the study and prevention of grassroots tax collection management risk in the context of industrial restructuring and taxation optimization is of research significance.At present,most of the research on tax risk in the academic and tax system starts from the tax collection and management activities.There are few research on the risk of tax collection and management at the grass-roots level,at the background of industrial structure adjustment and tax optimization,and the optimization of tax structure in the period of industrial structure adjustment to reduce the risk of tax management personnel at the grass-roots level.In this paper,LTBLETD is taken as a case,on the basis of field research,by using hierarchy analysis method to study the causes of the risk of tax collection and management at the grass-roots level and to explore the risk prevention and control measures.In addition,the author will take LTBLETD as the research object,and analyzes the process of industrial structure adjustment and the existing problems in Gansu Province,as well as the process and direction of the current tax system optimization.The standard of the optimal tax system is fairness and efficiency.The purpose of the optimization of the tax system is to adapt to the level of social and economic development at this stage.After the establishment of the " replacing business tax with value-added tax ",the business tax of more than 20 years has been withdrawn from the historical stage after the founding of the new China,and the characteristics of the repeated tax collection of business tax have been not fit to the current economic development level.And the present environmental protection tax is tax means to maintain a good ecological environment,and force some heavy pollution enterprises to improve the technical level or transfer into the emerging industries,and speed up the adjustment of the industrial structure.At the same time,the management of tax collection at the grass-roots level is carried out around all the tax enterprises and individual industrial and commercial households.Therefore,the exploration of the causes of the tax collection and management risks and the exploration of the prevention and control measures should be studied from the outside and inside,so as to establish and improve the risk prevention and control system of tax collection and management.This article first analyzes the regional background of Gansu taxation administration and the significance of grassroots tax collection and management risk analysis.Based on the case of LTBLETD,the current industrial structure of Gansu Province is dominated by mode,that is,the secondary industry is leading,and the primary industry is backward.,the 3rd industry is developing fast? the current industrial structure of the tax effect is that the primary industry accounts for a small proportion of tax revenue,the proportion of the secondary industry is larger,mainly in power and energy companies,the 3rd industry in In recent years,has grown rapidly,and its share has also increased.However,there are not many new high-tech industries in the 3rd industry,and real estate companies are the main source of revenue.At present,there are mainly contradictions and conflicts between the current optimization process of the tax system and the rapidly developing economic situation.By analyzing the concepts and basic theories of taxation management risk,the concept of risk is introduced into the concept of risk management and then deep into the conceptual definition,characteristics,and manifestations of tax collection management risk,It is concluded that the tax collection management risk needs to be empirically studied in terms of concept definition,characteristics,and expression.formGrassroots tax collection management risk,the current situation and causes of tax collection and management risk of Lanzhou Jingkai District Land Tax Bureau are tax law enforcement.Tax laws cited are not accurate,law enforcement procedures are not standardized,tax personnel do not pay attention to tax management risk ideologically,and tax management exists taxation.The current state of management is that the tax task is dominated,and other work is supplemented?There are also some subjective and objective factors leading to the occurrence of tax collection and management risks in taxation informationization.At present,the tax burden within the jurisdiction is irrational.From the perspective of industrial structure,the tax sources mainly concentrated in the tertiary industry,and the secondary industry sources are becoming less and less.From the perspective of the type of business economy,tax sources mainly concentrated in joint-stock companies and listed companies.Micro-enterprise development is more difficult.Using case analysis and questionnaire survey methods,the causes of grassroots tax collection and management risk concentrated in five aspects: tax law enforcement,taxation management,taxation service,and honesty from taxation and informationization.Through experience in the prevention of tax risk management at home and abroad,the United States and Japan's tax bureaus' experience in the management of expropriation of management risks is to establish a sound risk management mechanism and an efficient risk management system.Improvements in incentives and disciplinary measures will improve taxpayers' compliance,extensive use of the internet system to reduce the risk of human factors.At the same time,the comparison is made between the Yancheng Local Taxation Bureau of Jiangsu Province and the Gansu Lanzhou Economic Development Bureau's Local Taxation Bureau to establish in 3 respects,that is establishing risk prevention system,setting up professional risk response positions and strengthen the compliance of taxpayers from the risk prevention and control system.It is conclude that the insufficiency of LANZHOU is that the tax collection and management risk prevention and control system has not been fully established,the up-down information transmission system has not been opened,the risk response capacity is weak,and the taxation management mode is relatively traditional and cannot be realized.Refined,scientific,and professional tax management,taxation propaganda is also an oversight,and the tax environment needs to be optimized.In the design of grassroots taxation management risk prevention countermeasures,a comprehensive taxation legal system is proposed in five aspects: taxation enforcement,collection management,taxation services,taxation and clean administration,and tax informationi.The provisional regulations for mature taxation that can withstand many years of practice have been raised into law,and tax laws and regulations that do not meet the economic development situation have been repealed in a timely manner.At the same time,we must increase the level of ideological awareness and law enforcement of law enforcement personnel and strictly enforce the tax enforcement procedures,and increase the supervision and reduce the risk of law enforcement.Actively explore the collection modes other than tax administrators,improve the level of tax collection administration,refinement,and specialization,implement classification management,and reduce the management risk of tax collection caused by human factors.Based on customer awareness,tax officials change the role of managers,establish awareness of equality,establish effective assessment mechanisms for tax payment services,and unblock the communication between tax companies,promote the social use of tax credit rating results,and improve taxpayer compliance.Effectively reduce the risk arising from tax service.Strengthen the establishment of sound rewards and penalties system,so that tax officers ideologically recognize the importance of honesty from the tax,reduce the risk of tax officials in the occurrence of corruption.Continue to improve the system of tax collection and management,establish a nationwide network of taxation systems and big data centers,effectively use the Internet system to analyze tax data,and reduce the risk of tax collection and management brought about by taxation information..The verification of this countermeasure is based on five aspects: taxation law enforcement,taxation management,taxation service,taxation and honest administration,and taxation informationization.It has certain practical significance and effectively reduces the risk of tax collection and management.However,some proposed countermeasures are still difficult to achieve in a short period of time.For example,the improvement of the taxation legal system requires time,the perfection of the taxation information system and the networking of the national taxation system require multiple supports,and it will take a long time for the tax personnel to build their competence.With the progress of economic development and the reform of state institutions,the taxation legal system will surely become more and more perfect.After the consolidation of the land tax,the taxation management system will also be connected and merged.This will increase the accuracy of tax data,and it will also form a taxation data system,make the Internet more efficient.Through institutional reforms,tax officers will also face higher capacity requirements and help increase the level of tax personnel. |
PDF Full Text Request