Study On The Countermeasures Of Tax Risk Governance In Xishuangbanna Tourism Industry

In social and economic activities,people usually understand tax risk as a micro-concept.It means that due to some uncertain factors,the company fails to fulfill its tax payment obligations in accordance with the relevant tax laws,resulting in economic losses.For the government,taxation is a form of government income based on state power.It has three characteristics: mandatory,unpaid,and fixed,making it difficult to link “risk” and “tax”.This view even believes that the government is unlikely to have tax risks,and the concept of “tax risk” is negated.However,with the continuous development of China's market economy and the continuous growth of taxpayers in various industries,the distribution of tax sources has become more widespread,and liquidity and concealment have become stronger.In the actual tax source management process,due to many objective uncertainties,the tax source does not necessarily form a full tax,there is a large amount of tax loss,tax growth and economic growth are not coordinated.This phenomenon indicates that the government actually has tax risk.This paper will take Xishuangbanna tourism industry as an example,and combine the recent achievements of taxation risk research by domestic and foreign scholars to empirically analyze the current situation of tourism industry tax risk in Xishuangbanna,and put forward countermeasures and suggestions for tourism industry taxation risk management in Xishuangbanna,which is to enrich the theory of taxation risk,improve the tax collection and management level of tourism industry,and promote the coordinated development of tourism industry taxation and economy.This paper is mainly composed of five parts.The first part is the introduction,expounding the background and research significance of the article,the literature review at home and abroad,research ideas and methods.The second part defines the main concepts and introduces the Risk Management Theory and the New Public Management Theory.The third part,based on the tourism industry economy and tax-related data of Xishuangbanna,uses the method of tax risk identification and evaluation to analyze the current situation of tourism industry tax risk in Xishuangbanna;The fourth part summarizes and draws on the experience of domestic and international tax risk governance;The fifth part,based on the above discussion,is the national,local government,taxation organs and tourism enterprises are the mainstays,and propose countermeasures for the taxation risks of tourism industry in Xishuangbanna.