Research On Taxation Compliance Risk Management Strategy Of C City Taxation Bureau

Tax compliance risk refers to the possibility of non-compliance and damage.Tax compliance risks,tax enforcement risks and tax revenue risks together constitute a tax risk.Since the tax risk management worked in C City Tax Bureau,a set of management mode focusing on the risk of tax compliance in the event and after the event has been explored,but there are still defects in tax compliance risk prevention.Paying more attention to the tax compliance risk prevention will help C city tax bureau to enhance the ability of tax compliance risk management,and point out the way for future development.This paper takes C city tax bureau as the research object,combines the existing organizational structure of C city tax bureau,measures to guard against the risk of tax compliance and actual data,points out some problems existing in C city tax bureau's prevention of tax compliance risk.Bases on the prospect theory and analysis,there are three kinds of reasons for these:tax service has little influence on the taxpayers,the pre-payment system does not produce definite income and expectations,and the loss reduction makes the reference point of taxpayers reverse.In view of these three reasons,combined with the prospect theory,this paper proposes three strategies to solve the problems and prevent the risk of tax compliance:to enhance the taxpayer's sense of value,change the taxpayer's reference point and make the tax compliance behavior produce a definite result.Combined with the current management measures and actual situation of C City Tax Bureau,this paper puts some suggestions to prevent tax compliance risks,such as strengthening tax publicity,enriching tax publicity content and methods;building and optimizing credit management system,flexible use of credit information;optimizing performance evaluation indicators,adjusting performance direction and so on.