A Research On Countermeasures Of Preventing Risks From Tax Agency

With the continuous development of China's economic and social,the deepening reform of the government administrative system and the gradually improve tax consciousness of the taxpayers,the tax agency industry put forward more business needs and demand of higher quality in society at large.However,due to the late start,slow development and lack of norms,China's tax agency industry have some high risks.As one of the supervision subjects to the tax agency industry,how to deal with this situation effectively becomes an important subject that must be solved.A literature review is conducted of the results of recent research on tax agency risks,risk monitoring and risk prevention and control strategies.On this basis,this study is identified as a study of strategies for tax departments preventing tax agency risks.The author draws upon personal practice of tax collection and administration,and chooses W Chongqing Office,SAT as a typical example for analysis of multi-level tax collection and administration,diversified tax services and tax agency cooperation.The study finds that China's taxation departments are generally faced with risks in tax agency corruption,law enforcement,tax services and social environment.An in-depth dissection then attributes these risks to “blind spots” of tax agency risk prevention in taxation departments,and the resulting ill-defined responsibilities,lack of prevention awareness,unclear operation procedures and insufficient motivation for prevention and control.In order to propose effective countermeasures against taxation agency risks,principal-agent theory,new public management theory and risk management theory are combined with the experience of industry oversight of Japanese,American and other international tax agency industries,and the experience of administrative oversight of the CPAs and attorneys industries that are closely related to and have similar professional characteristics with the tax agency industry,to expand the perspective and enrich the results of this study.The following countermeasures are proposed:(1)improving the legal system support for the functional definition of taxation departments through special legislation,tax supervision,and establishment of an industry self-regulatory system;(2)addressing intellectual problems of risk prevention and control in tax departments through enhanced promotion of tax agency,elevated awareness of risk prevention and control,and stimulated demand for tax agency;(3)facilitating clear risk prevention and control procedures in taxation departments through expanded scope of monitoring and control,reorganized division of functions at all levels,and enriched monitoring and control measures;(4)creating sufficient motivation for risk prevention and control through increased input in monitoring and control and executed rewards and penalties of related assessments.It is hoped that this study can help to promote the healthy and orderly development of tax agency in the W district and provide a reference point for tax agency management in the country.