| As an important part of the national governance system,taxation will play a more fundamental,supporting and indemnificatory role in national governance.As the economy enters a new normal state,the uncertainty factors in the tax collection and management increase,and the tax compliance risk is growing,so it is urgent to reduce the tax risk.The introduction of tax risk management is of great significance in raising the level of tax compliance,advancing the ability of government modernization management,and ensuring the security of national tax.From the perspective of government tax administration,this paper selects Dafeng District of Yancheng to carry out exploratory research through literature research,interview and comparative research.Firstly,the purpose and significance of tax risk management are expounded.Secondly,this paper describes and discusses the related concepts and basic theories.Thirdly,this paper studies the current situation and main achievements,based on the practice of tax risk management in Dafeng District of Yancheng.At the same time,it elaborates on the major problems and causes such as the tax risk management mechanism needs to be further improved,human resources cannot meet the actual needs,the collection and application of tax-related information data is not in place,and the quality and efficiency of risk should be further improved.Fourthly,this paper draws lessons from the experience of the UK,Australia and the Netherlands in improving top-level design,creating a harmonious recruitment environment,strengthening information technology support and cultivating intermediary institutions.Finally,the paper puts forward measures to improve tax compliance and the government’s tax governance ability such as improving the tax risk management system and mechanism,optimizing the allocation of human resources in tax risk management,enhancing the quality and efficiency of tax risk response and optimizing tax service. |