Research On Tax Risk Management Of Grassroots Tax Authorities

Taxation is very important for national development,economic construction and people's life.In recent years,with the rapid development of the national economy,the rapid growth of tax revenue,the reform of tax system,the strengthening of taxpayers'concept of rule of law and their awareness of safeguarding rights,and the ever-developing and updated economic model have brought more potential tax risks to tax collection and management.Tax risk management has been paid more and more attention.The implementation of tax risk management by tax authorities is conducive to improving the quality of tax collection and management,stabilizing tax sources,guaranteeing fiscal revenue,improving tax compliance,and better fulfilling the goal of"gathering money for the country and collecting taxes for the people".Therefore,tax risk management and its system construction are the focus of tax departments at all levels..This paper first outlines the related concepts of tax risk management and the significance of implementing tax risk management,and studies the tax risk management of R District Taxation Bureau of J City,State Administration of Taxation,through data collection and analysis,case analysis,interview transcripts and other ways,and puts forward the current model of tax risk management for grass-roots tax authorities.Do research.Combining with the author's real experience in tax collection and risk management in the tax bureau,this paper selects some risk taxpayers and tax personnel as interviewees,discusses the problems existing in the tax risk management of the tax bureau of R District,J City,State Administration of Taxation,and sums up the tax risk management of the grass-roots tax authorities.There are some problems in the process,such as weak awareness of tax risk management,inadequate allocation of professional personnel resources,weak level of data informatization,incomplete legal protection of tax risk management,imperfect supervision and assessment mechanism,etc.We hope that this paper can perfect our tax risk management system,improve tax compliance and taxpayer satisfaction,improve the quality of tax collection and management,and promote market economy.The stable and orderly development of economy plays a positive role.