| In recent years,with the continuous development of China's economic structure diversification,the popularization and application of Internet technology,a large number of medium and small enterprises and individual proprietorship enterprises have emerged.The scale of Internet economy expands in series;Taxpayers' awareness of tax law and tax policy has been continuously improved.The traditional collection management model is difficult to deal with these new situations effectively.As the result,tax risk increases.Therefore,how to allocate limited collection and management resources more effectively,reduce tax risks and promote tax compliance has become a major issue for tax authorities.Since the word "tax risk" was first put forward by the state administration of taxation in 2002,the practice of tax risk management has been carried out in various provinces through pilot and promotion for more than 10 years.However,due to its backward economic development,low level of collection and management,Heilongjiang province has a relatively short time to carry out tax risk management.Although it has achieved some results,there are many problems and limited achievements in general.In this paper,based on tax risk management theory and process reengineering theory,from the tax risk management present situation of grass-roots tax bureau in Heilongjiang province,combined with case analysis,find the problems of the revenue in tax risk management at the grass-roots level and the existing problems,in-depth analysis of the causes of problems and combined with the actual situation of Heilongjiang province suggest perfecting the tax bureau tax risk management at the grass-roots level,to the further development of tax risk management for your reference. |
