Yancheng State Tax Department Tax Risk Management Improvement

As the international economic situation and domestic economic developments and changes in the tax system of the establishment and improvement,multinational taxpayers,business groups and other large enterprises are emerging.To adapt to changes in the current situation,the implementation of tax risk management has become an inevitable choice Yancheng tax collection and management in the implementation of the reform process.Tax risk management has become an important part of the collection work,its evaluation system development and performance management are inseparable.But now Yancheng use tax risk management performance lacks a sound theoretical framework mechanisms and methods to match.Research is still in the exploratory stage.In this paper,normative analysis and case studies combined with case studies based research methods,combined with knowledge of finance,accounting,tax,management and other aspects of the relevant exploration.Conclusion of this paper is to use the basis to build a comprehensive risk management framework,based on key performance indicators and application of information technology means to be controlled,and through the course of the management and use of information technology to achieve revenue of monitoring and early warning,establish a simple standardized assessment and evaluation process and operation mechanism,simplify operations assessment,risk management and constantly improve the operability of the tax.Feedback evaluation results and communication problems,find and analyze,index optimization,to promote the continuous improvement of the quality of risk management.The risk management framework and risk response processes combined strengthening matters,the node control,implementation of quantitative evaluation of the whole process work items with a view to achieve the requirements of fairness improve tax administration and improve the management efficiency of tax and reduce the levied for both sides cost.Through improvements to existing tax risk management helps improve the fairness of the tax administration requirements.Taxpayers during tax-related activities,will tend to want to manage the tax department to be more fair,efficient and clean.I think more important is that fair treatment of taxpayers or tax regulations are adopted subjective attitude.Intentional violation of law on the integrity of the taxpayer's subjective fault and tax provisions of the taxpayer,the tax risk between the two must be somewhat different,but we still lack such a method to identify.This article attempts to improve on the existing framework of the system by introducing the concept of a comprehensive risk management to adapt to the requirements under the existing new situation.Thus in risk management through risk identification,evaluation and a series of tools to detect the presence of the venture,and to enable them to promptly correct as possible safeguard the legitimate interests of taxpayers.We can deliberately associated high risk point in time on the results of subjective analysis,it is possible to take timely measures to stop taxpayer malignant behavior,which can meet the collection and management of equity requirements.By improving tax risk management can promote the healthy development of risk management.Due to the existence of taxpayer Tax Administration unable or unwilling to pay taxes so that the risk of loss of state taxes to scientific analysis and assessment of risks through tax risk management,risks associated with tax law so that taxpayers do not be caused confirmed accurate and reasonable,and ultimately to the risks associated with effective prevention.Tax risk management analysis of the current risks,different risk levels to promote the implementation of different taxpayers reasonable initiatives.Thereby strengthening the professional work,and strengthen the work of the results.So this research by improving the performance of tax risk management hopes to eventually be able to achieve these results.Risk response by improving related processes can maintain steady progress in tax work,and can reduce the cost of both tax collectors and taxpayers.From a public finance perspective,the steady growth of fiscal revenue security,and to achieve a lower tax cost,conducive to the stability of government work.Perfection from the taxpayer perspective,tax risk management mechanism can be implemented by way of multi-channel data acquisition,real-time supervision of the taxpayer,the taxpayer in order to avoid excessive interruptions,affecting the normal production and business activities of the taxpayer.This paper attempts to tax risk management improvements to reduce costs levied for the purpose of both parties.According to the existing tax risk management system,hoping to make some new and better ways to improve it.The main method is to use relevant theoretical basis to build a comprehensive risk management framework on tax risk management improvements.In order to form a complete theoretical system framework,and hope to the existing tax risk management system play a role in the improvement of the specific implementation.The main innovation of this paper are:First,from the start of comprehensive risk management perspective,combined with the practice of systematic and in-depth research,has a strong practical.Followed by the highly targeted,focusing on the work of the tax department of the current collection of key and hot issues,closely around the main idea in tax risk management in the application of performance appraisal,in-depth exploration of the current situation is volatile and complex collection tax departments on how to more effectively use assessment and evaluation of this approach,innovative sources of revenue management tools for tax risk management,with a strong practical and targeted.Finally,draw the mature experience of developed countries tax risk management,combined with the current practice of Jiangsu tax collection reform,proposed the establishment of a comprehensive tax risk management in our theoretical system.And reconstruct the relevant indicators.Eventually this model according to different types of applications to different sectors of the enterprise in order to better fit the current tax risk management.