Research On The Problems And Countermeasures Of Tax Risk Management In The Local Tax Bureau Of C City

In 2002,China's State Administration of Taxation officially proposed the use of risk management concepts in the process of tax collection and management in China for the first time in the Outline of China's Tax Administration and Management Strategy.In July 2014,the State Administration of Taxation clearly stated in the"Opinions on Innovative Tax Service and Management" that further institutional innovation is needed to carry out normalized tax risk management.In recent years,the taxation risk management work of tax authorities at all levels in China has been continuously strengthened and entered an important stage of deepening exploration and practice.This paper,through the elaboration of the status quo of tax risk management of C City Local Taxation Bureau,selects actual cases according to local characteristics,combines the theory of risk management,and uses the literature research and case according to the guidelines of tax cooperation management of the Organization for Economic Co-operation and Development(OECD).The combination of research,quantitative and qualitative research analyzes the problems and causes of the current taxation risk management in the C City Local Taxation Bureau,and learns from the experience and strategies of tax authorities at home and abroad,from taxation risks.The five basic processes of management are focused on the five aspects of risk management goal optimization,effectiveness of risk identification,sound risk rating system,quality response of risk response and risk monitoring and early warning.A series of countermeasures that can solve the actual problems of the C City Local Taxation Bureau and have operability.This paper mainly carries out a certain degree of innovation in the data unification of tax risk identification and the standardization of tax risk rating.First,it has compiled a tax collection information collection directory to standardize the data acquisition process of risk identification,and expand third party information and Internet.The use of tax data changes traditional thinking,promotes the combination of man and machine,and improves the accuracy and effectiveness of tax risk identification and analysis.Secondly,taking the real estate industry index model as an example,the AHP analytic method is used to optimize the index weights to establish The unified standards and processes for the evaluation of tax risk levels at the municipal level to improve the scientific rationality of tax risk management.In the current risk management-oriented tax collection and management work,it is hoped that the research on the relevant problems and countermeasures will help the C City Local Taxation Bureau to get rid of the bottlenecks and misunderstandings of the current tax risk management,fill the technical vacancies in the actual work,and promote the taxpayers.Tax compliance,improve the quality and effectiveness of tax risk management,and promote the development of tax management modernization process.