The Research On The Existing Problems Of Tax Risk Management In The National Tax Department After Replacing Business Tax With Value-added Tax

Tax risk management is that tax authorities apply risk management theories and methods on the basis of comprehensive analysis of taxpayers' compliance with tax laws and rationally allocate tax management resources for tax risk of different types and different levels taxpayers.It is necessary to prevent and control tax risks,improve the tax compliance of taxpayers,and promote the tax administration activities of tax authorities by means of risk warning,tax assessment,tax audit,anti-tax avoidance investigation,tax inspection etc..The author attempts to study comprehensively,systematically and deeply the problems existing in the process of tax risk management from the tax risk management of the national tax department,such as the related concepts,the theoretical basis,the new characteristics of tax risk in the national tax department,the problems and reasons of the tax risk management in the national tax department,and the suggestions of strengthening the tax risk management,etc..Therefore,in order to show tax risk management importance,the author collects widely and arranges the relevant domestic and international literature,and takes the tax risk management of the basic national tax department as the research object using the risk management theory,the optimal tax system theory,the tax compliance theory,etc.and adopts the theory discussion research,the literature enumeration research,comparative analysis,etc.,which describes replacing business tax with value-added tax bring a series of tax risk.Therefore,this paper takes the tax risk management of the basic national tax department as the research object.In order to come up with helpful problems,the author study comprehensively,systematically and deeply the problems existing in the process of tax risk management,which include the current management mode prevent the risk management implementing,the collection of basic data concerning tax incomprehensive,the accuracy of risk identification low,the measures to deal with risk imperfect,and the quality of the personnel of risk management team requiring to be improved,etc.We come up with some feasible suggestions to the tax risk management of the basic state tax departments after the increase of management replacing business tax with value-added tax from consummating the risk management mechanism and the operation security,standardizing the tax information collection channel and the caliber,strengthening the risk analysis information level,improving the risk management countermeasure construction,etc..