Study On The Risk Management Of Tax Compliance In Small And Medium Enterprises In Z City

As an important subject of China's socialist market economy,small and medium-sized enterprises are also an important source of tax revenue in China.With the continuous development of economy and society in our country,the level of tax risk management has become an important factor that affects the ability of tax department to collect tax revenue.However,all kinds of taxpayers,especially small and medium-sized enterprises,find it hard to achieve complete tax compliance in real life due to factors such as cost,system and quality.Risk management is a management discipline that originated from the United States in the 1930 s and specializes in the study of risk occurrence and risk control techniques.Tax compliance risk management is the application and development of risk management theory in the field of taxation.It is the combination of products of tax compliance research and risk management theory.Scientific use of risk management can enable the tax authorities to further promote tax compliance from the perspective of strategic management and improve the quality of tax collection and administration.However,judging from the current theoretical research and practice,tax compliance risk management as an important part of tax risk management has not received the attention it deserves,which has affected the improvement of tax collection and administration.In recent years,Z City has actively explored and optimized the risk management mechanism and procedures of tax compliance in the tax compliance risk management of small and medium-sized enterprises,carried out " the prevention of three risks",and used the "six to be one" model to improve the compliance risk management.However,there are some problems in our work.We need to carefully analyze the reasons and formulate corresponding measures.At the same time,it was found in the study that many developed countries,emerging economies,as well as Jiangsu province IRS and Qingdao IRS in the field of tax compliance risk management have done a great deal of useful exploration and accumulated rich experience.Their concepts and methods are worth learning from.This paper analyzes the general theory of tax compliance risk management by using the theories and research tools of risk management and tax compliance.The meaning,objectives,principles and general process of the risk management of tax compliance,the classification,causes and tax compliance are analyzed in the research,and the related concepts were distinguished and compared.On this basis,this paper makes an empirical analysis of the tax compliance risk management of small and medium-sized enterprises inZ City and draws lessons from domestic and foreign experiences.From the perspective of optimizing the design and operation of risk management mechanism for tax compliance,this paper put forward suggestions.