The Problems And Countermeasures With Tax Risk Management Of Lvliang City Local Taxation Bureau

Tax risk management is a new tax management model which is researched and discussed in recent years.It is an inevitable requirement to promote the modernization of tax administration and the fundamental way to promote tax compliance.In China,from the national administration,scientific and technological work conference proposed to establish the concept of risk management in 2009 to the tax source specialized management pilot work guidance requirements to strengthen the tax risk management in 2010,and then to the tax collection and management work plan including risk management concepts and methods applied to the process of tax collection and management during "Twelfth Five Year Plan" in 2011.Tax risk management have experienced a relatively rapid development period in theory and practice but at the same time there are still many problems for tax authorities in the application,such as tax risk management mechanism shortage,lack of ideology,lack of high quality tax information,insufficient risk analysis and identification ability,the risk response shortage,immature risk evaluation system,and so on.Based on the theory of risk management,this paper analyzes the actual operation of tax risk management of Lvliang City Local Taxation Bureau from the perspective of process,and draws lessons from the advanced experience in worldwide,combined with five certificates,considering the cooperation of national and local tax.The paper puts forward some further suggestions to further improve the tax risk management of Lvliang City Local Taxation Bureau.Through the analysis in the chapters,the main points are summarized as follow: First,tax authority should establish tax risk management system and mechanism from top to bottom based on "risk management oriented" to make sure the normal operation of risk management.Secondly,tax risk management related regulation should be established to control the risk of operation.Furthermore,enhance the tax risk management concepts.Scientific,professional,and informational concepts will provide a better environment for the development of tax risk management.In addition,more tax risk management professionals are needed to make sure the effectiveness of risk management system.Through the research on the problems and countermeasures of the tax risk management of Lvliang City Local Taxation Bureau,the tax department promotes the effective allocation of the collection and management resources to control the compliance of risk classification for external tax staff and measurement of work result for internal tax staff to promote the development of tax collection and management system based on the information platform,classification management,and risk management.