The Research On The Risk Control And Prevention In The Reform Of Tax Authority Organization Structure

With the continuous development of the world economy and China's own economy,China's tax department as a government department closely related to the economic environment,has reflected and not adapt to the economic environment,resulting in tax collection and management process also appeared a lot of problems,facing more and more risks.At the end of twentieth Century,the western countries took the lead in administrative reform,either oriented by the organization efficiency,or oriented by the social justice,solving the problems of the weak horizontal linkages in the original hierarchical structure and complicated process on the upper and lower horizontal contact information,improving work efficiency and risk prevention capability of administrative departments.In the process of promoting the modernization of tax revenue,the tax authorities of our country actively explores the effective countermeasures of the reform of organizational structure and the prevention of the risks.The grass-roots tax authorities is the most closely linked to the taxpayers,but its organizational structure is increasingly difficult to adapt to the new situation and requirements.It is necessary to break down the hierarchy,departmental boundaries,integration of internal organs and dispatched agencies to create entities that can resist risks,and promote its functions to focus collection and service.In order to better serve the new economic environment of our country,our tax department will inevitably need to improve its administrative efficiency through organizational reform.We will always use management-oriented organizational goals as a service-oriented management the complex organizational goals change.In this paper,the combination of theoretical analysis and field investigation is used to clarify the background,significance and research methods of this paper.Then,based on the domestic and foreign organizational structure reform,internal control theory and risk management theory,form the theoretical basis of this article.On this basis,referring to the current experience of foreign tax authorities to change the organization,pointed out that China's grass-roots tax authorities organizational structure of the incompatibility and the need for change.Then,the author analyzes the current situation of the organizational structure of the current tax authorities at the county level in X County,Fujian Province.The empirical results show that the X tax authorities recognize the risk ability,decision-making ability,execution ability and feedback ability of the tax authorities.The results of the ability are the general level.In the end,this paper puts forward some suggestions and methods to deepen the reform of the organizational structure of the grassroots tax authorities on the basis of the existing information based on the experience of the western developed countries'advanced tax collection and management organization and the scientific risk management experience.Coordination mechanisms change the target organization,use of information technology means to strengthen the organizational restructuring,reorganization and improve organizational results and improve job performance evaluation mechanism is based on the post responsibility system.Through these methods,this paper aims to reduce the risk of the existing grass-roots tax organization structure reform,so as to establish the service organization.At the same time tax cost of the organization's risk and enhance the state's tax revenue.In this paper,the promotion of tax risk management,emphasizing the risk identification and control before they occur,has a certain practical reference.