Research On Applications In Taxation Risk Management

Nowadays,innovations of “Internet+” emerge in all walks of life.With the emergence of “Internet+Taxation” mode,the tax authority should keep innovating to follow the trend and to accommodate to the new features and challenges of the Internet era since the connection between Taxation and Internet has become tighter.Now due to the integral development in both Internet and Taxation,the first stage “Internet+Tax Service” has fully developed and the second stage “Internet+Revenue Risk Management” is expected to be reached.Fully taking advantages of high technologies,like Internet and Big Data,to improve taxation management and to solve the problem of information asymmetry according to the ideas of “information management duties” and “risk management” raised by State Administration of Taxation has become a key solution for the information construction.This thesis chose Suzhou Local Taxation Bureau(SLTB),which is large-scaled and has experience in internet tax information management,as the case study object.Based on the internet data taxation risk management of SLTB,this thesis took the application of internet tax information in tax risk management as the entry point and used literature study and case study to discuss how to benefit from internet to improve tax risk management.It firstly sorted out the related researches,analyzed the background of applying internet to tax risk management,gave opinions and comprehensions to related concepts and analyzed the significance of improving internet-based tax risk management.Then based on the practical application,it introduced the way and the process of SLTB applying internet data to the tax risk management and collected several typical cases to analyze the problems existed in applying internet data to tax risk management.For example,the ability of handling internet tax data is deficient,the risk tasks don't have enough efficient management,Internet tax risk tasks are not efficiency enough and the data security of internet tax data and the human resource allocation problem.By using domestic and foreign Internet data application and tax risk task management experience as reference,this thesis gave advice and strategies to SLTB to optimize Internet data tax risk management.