Study On Tax Risk Management Of Nan'an Local Tax Bureau

Tax risk management is such a management process,in which the tax authorities use risk management theory to identify and analyze the compliance risk of different taxpayers and adopt different coping strategies with limited taxation and management resources,in order to continuously improve compliance with tax payment and reduce tax losses at the lowest tax cost.The increasing complexity of the operation modes and the growing of the numbers of taxpayers have brought tremendous pressure and challenges on taxation and management.Under this circumstance,it is an urgent requirement for tax authorities at all levels to implement tax risk management,strengthen tax source supervision and informational management of tax administration,and use tax risk management platform to prevent tax losses to the maximum extent and reduce levy costs.Based on the analysis of the basic connotation and theoretical basis of tax risk management as well as the experience that can be borrowed from the domestic and foreign tax revenue management,this paper utilize questionnaires and interviews with tax officials and taxpayers in Nan'an Local Taxation Bureau,combining with the writer's own working experience.By using literature research method and questionnaire survey method,this paper studies and analyze various measures of tax risk management in Nan'an prefectural tax and the situation since the tax risk management was carried out.This paper identifies the opportunities of improvement in Nan'an tax risk management,advises measures to improve,and also provides reference for the tax department to speed up the transformation,to upgrade the tax administration mode and to better implement the tax risk management reform.