Research On Tax Compliance Risk Management In Basic Unit

In recent years,with the rapid development of China's social economy,the scale of tax revenue grows fast,at the same time,the phenomenon of tax non-compliance has become increasingly serious,which has caused huge risks to national tax revenue,and both of tax collectors and payers.Tax compliance risk management takes tax compliance risk as the research object.Through the use of risk management concepts and methods,reasonable allocation of tax management resources is made to minimize the risk of tax compliance,and finally to improve tax compliance degree of taxpayers and realize the purpose of tax compliance maximization.Carrying out tax compliance risk management,from the perspective of tax authorities,has positive theoretical and practical significance for protecting taxpayers' rights and interests,reducing the collection cost and reducing tax loss.The study and implementation of tax compliance risk management in China is still in the initial stage,and there are still many problems and deficiencies in many aspects.Especially for county-level tax authorities which face taxpayers directly as grassroots tax departments,problems in tax compliance risk management are more complicated,and it is easiest to find deficiencies in risk management.This paper which takes the practice of tax compliance risk management of Mengjin County Taxation Bureau as the research object,summarizes comprehensively the status quo of tax compliance risk management of Mengjin County Taxation Bureau,analyzes the common problems in the grass-roots tax compliance risk management at the present stage,and puts forward reasonable measures and suggestions.Starting with the definition of the concepts of tax compliance,tax compliance risk and tax compliance risk management,this paper analyzes the forms and influences of tax compliance risk,discusses the significance of the implementation of tax compliance risk management,and introduces the theory of tax compliance,asymmetric information theory and other related tax compliance risk management theory.Based on the analysis of the basic principles and processes of tax compliance risk management in OECD and EU,this paper emphatically describes the theoretical framework and implementation process of tax compliance risk management.Then,by combining theory with practice,this paper comprehensively summarizes and analyzes the status quo of tax compliance risk management in Mengjin County Taxation Bureau,and points out the problems and difficulties in the practical work of tax compliance risk management,including the facts that the concept of risk management has not been completely established,that resource allocation of tax administration is not reasonable,that strong information data support is lacking,that the risk identification and evaluation system is not perfect,that the ability to respond to risk needs to be strengthened,and that the monitoring and evaluation system needs to be improved.In view of the problems existing in the risk management of tax compliance,associated with the characteristics of the author's job,this paper proposes reasonable measures and suggestions,including optimizing the concept of tax compliance risk management,rationally allocating tax administration resources,strengthening data management of tax-related information,perfecting the system of risk identification,analysis and evaluation,enhancing the ability and level of risk response,and improving the mechanism of monitoring,evaluation and assessment.