Research On Optimization Of Risk Management Of Grass-roots Tax Authorities

Tax risk refers to the possibility of tax loss caused by taxpayers' failing to perform tax obligations,such as tax registration,tax declaration,tax payment.Accordingly,based on a comprehensive analysis of the taxpayers' compliance status using the risk management theory and methods,tax authorities allocate the limited managing resources to taxpayers with higher tax risk or larger tax amounts.By the means of tax reminding,counseling,assessment,audit and the anti-avoidance investigation,inspecting and other tax risk preventing and controlling methods,tax authorities can prevent tax r:isks,improve taxpayers'compliance,and increase their collecting and managing efficiency throughout the whole process of tax work.Under the background of China's economic development entering the new normal,strengthening tax risk management,blocking the loopholes in collection and management,improving the quality and efficiency of tax collection,and promoting tax compliance are urgent and necessary.This paper uses the research method of literature,investigation and comprehensive analysis.first analyzes the domestic and foreign research on the current situation of tax risk management,briefly introduces the theory of tax risk management of OECD and its development in China.Using game theory to analyze the game of tax collecting and paying,this research point out that tax evasion's^profit is related to tax inspecting rate and penalty rate.Tax assessment and other tax risk means with no penalties are similar to tax inspection in process,but essentially belongs to the tax administration and service.Their setting positions of is management and service,should not be another form of inspection.Taking the tax risk management of grass roots local tax system as the research object,this paper focuses on how to conduct tax risk management more effectively with the combination of theory and practice.By summarizing the exploration and experience of Beichen Local Taxation Bureau on tax risk management in recent years,and combing with some typical cases,the author find the common problems and characteristics of tax risk management,and gathering the problems exsited in tax risk management in practice,and analyses its causes.By analyzing and summarizing of the practice of foreign tax risk management,learn from the advanced experience of some developed countries,this paper put forward countermeasures and suggestions with targeted,operability and effectiveness to local tax bureau of Tianjin city on tax risk management,thus helping promote the development and perfection of the management of tax risk in China.