Study On Tax Risk Management Of G Area State Taxation Bureau

With the rapid development of economy and society,the number of taxpayers is blowout.At the same time,the organizational forms,business models and tax-related demands of enterprises are becoming more and more diversified and complicated.Facing the new environment and new situation,it is urgent to innovate the mode of tax collection and management and break through the bottleneck of tax collection and management.Nationally,the implementation of tax risk management is not only a major change in our tax management system,but also a powerful measure to improve the taxpayer' compliance of tax law and the management level of tax authorities.As the bridgehead of tax collection and management,how to adapt to the new normal quickly has become an important subject in front of us.With the active advocacy and promotion of leaders at all levels,China's tax risk management has achieved initial results in some practices,however,under the influence of various factors and objective conditions,China has not yet a mature risk-oriented collection and management system.This paper takes the State Taxation Bureau of G Area as an example,and discusses how to construct a reasonable and effective risk management system for the county level tax authorities under the condition of understaffing,dispersion of tax sources and large amount of taxpayers managed.Firstly,this paper introduces the background of the tax department to carry out risk management and the practical significance of studying the theory of tax risk management,and introduces the development of risk management theory and the practice of tax risk management in western developed countries,as well as the tax risk management concepts of some scholars in China.Then according to the current situation of tax risk management in G Area,this paper expounds the problems faced of the tax risk management in this unit and analyzes the causes of the problems: The main reasons that restrict the development of tax risk management in G Area are the deviation of thinking,the absence of resource allocation and the restriction of information of tax management.It also puts forward some suggestions,such as renewing the administrative concept,perfecting the system,optimizing the organizational function,strengthening the development of information technology,and focusing on the professional tax risk management team and talent construction.