Research On Taxation Risk Management Of The State Taxation Bureau Of Xuanwu District, Nanjing

Risk is generated for the sake of achieving its specific goals by an organization,and it is mainly based on the uncertainty brought by the result of future goals for this organization.Tax risk is not equal to taxation risk,taxation risk means taxpayers fail to comply with the tax laws and regulations,leading to the future occurrence of repayments of taxes and receiving administrative penalties.While tax risk represents the possibility of a reduction of tax revenue which is caused by various factors in the process of tax administration conducted by the state taxation authority.Because of the objective existence of tax risk,a series of effective measures are needed to be taken in the practice of tax collection and management by authorities to prevent such risk.This article mainly discusses the tax risk.This article adopts the method of literature retrieval research and the combination of quantitative and qualitative research.For one thing,the article mainly introduces the related theories of tax risk management,and expounds the origin of the concept of tax risk management.After collecting the research conclusions of domestic and foreign scholars,this part summarizes the concept of tax risk management,The relationship model between tax compliance and tax risk is built up with the method of non-statistics sampling.Secondly,based on theoretical research collects and makes statistical analysis of data which generated during the implementation of tax risk management by the National Tax Bureau of Xuanwu District of Nanjing City from 2013 to 2015 with the method of quantitative research.Combined with the real cases encountered in the actual management,in the process of the risk management work of the National Tax Bureau of Xuanwu District,this part is characterized by the introduction and deep exploration of causes of six major problems,which includes the increasing complexity of tax sources due to the rapid development of social economy,the deviation of concept between risk management and tax service,the inadequate planning of tax risk management,the poor quality of third-party tax-related data,lack of monitoring in some key areas and the unreasonable allocation of resources caused by the rapid development of tax reform through qualitative method.Finally,relevant solutions and proposals are put forward referring to the existing issues.The first point of view is to convert management concept to carry out management by classification.Secondly,we should take "Internet plus taxation" as the information support to enhance the level of information data sharing;Thirdly,we should lie in the current sources to optimize the model of risk analysis.Fourthly,we should strengthen the tax policy publicity,and thus create a suitable environment for the rule of law;At last,it is necessary to optimize the allocation of resources rationally and improve the comprehensive quality of responders.