Research On Tax Risk Management Of Yancheng City Taxation Bureau

As the number of taxpayers continues to increase,the scale of enterprises continues to grow,and the economic business becomes more and more complex,tax risk management is facing severe challenges.Tax risk management needs to follow the current tax environment for continuous adjustment and improvement in order to meet the needs of the development of modern society.The purpose of tax risk management is not to achieve more tax revenues by carrying out inspections on taxpayers.But through the differential risk management,engaged in the three stages of pre-event,in-event and post-event,risk warning,risk assessment and tax audit are carried out for taxpayers to play the role of risk warning,and finally achieve the goal of improving tax compliance.The newly established Yancheng Municipal Tax Service is facing a new tax collection and management environment,so it is necessary for the tax risk management concept and method to constantly adjust,optimize and upgrade to meet the needs of the new tax collection and management work.The state and local tax collection and management reform not only brings opportunities to the tax department,but also brings new challenges.After the consolidation of state and local taxes,it has become an urgent problem for the tax authoritiesto make use of the limited collection and management resources,find the risky taxpayers,take appropriate measures to strengthen the tax risk management,constantly improve the management level and improve the tax compliance.Yancheng Municipal Tax Service has set up a risk management bureau to be responsible for risk management and co-ordination.Except for the professional tax service organizations,all the tax branch bureaus and inspection bureaus have been transformed into specialized risk response organizations,and professionally undertake risk response functions.According to the functions of the department,each business section strengthens the daily risk analysis,response tracking and business support.The number of personnel engaged in tax risk management in the municipal bureau is not less than 1/3 of the total number of people in the system.The business departments of the municipal bureau select the business backbones to set up professional support teams,and the grass-roots tax risk management adopts team management.YanchengMunicipal tax service implements risk management processes such as strategic objective planning,data information management,risk analysis and identification,risk ranking and task management,risk response implementation and process monitoring.And it adopts the management method,such as risk reminding,tax assessment and tax inspection.Meanwhile,it strengthens the tax risk management by the methods of taxpayer classification management,information management,comprehensive tax administration,internal control mechanism,etc.By the above measures,the tax management has achieved remarkable results.However,there are still problems in the tax risk management of Yancheng tax bureau,such as tax officials’ inadaptability to the new risk management mode,unreasonable allocation of human resources,imperfect management methods,poor quality of tax-related data and weak analytical ability.It is necessary to optimize the tax risk management in Yancheng by changing the risk management concept,strengthening the team construction of tax risk management,improving taxpayer compliance,establishing strict and efficient operational mechanism,and using “Big Data”.It provides a reference for tax departments to change the way and improve the efficiency of tax collection and management.