Research On Tax Risk Management Of D State Tax Based On Public Management Theory

With the increasing number of taxpayers and the new characteristics of diversified,cross-regional,internationalization of the enterprise management,the disadvantages of the traditional tax collection management appeared gradually on the pertinence and effectiveness.So it is urgent to change the pattern of tax collection and administration.The management center of Tax department is changing form by mainly relying on prior approval beforehand to strengthen the management after-hand,which is the implementation of the prime minister Li Keqiang important instructions for the reform of "The pipes suit ",is also the focus of a new round of reform of tax collection and administration.Tax risk management is one of the main content of tax source management,which is the inherent requirement of deepening tax professional management.And its main goal is to improve the compliance of the tax law and taxpayer satisfaction,reduce the cost of tax turnover and hotline.Tax tax risk management,generally refers to the tax authorities at all levels according to certain rules,basing on the recognition of the increasing the tax risk,value the risk degree of taxpayers scientifically and according to the different risk degree and risk situation of formation,adopt corresponding risk coping strategies and measures,so as to realize the tax risk prevention,control and resolve effectively and provide a series of support for tax risk management activities such as identifying,evaluating,responding and supervising the tax risks.This article based on the current situation of the internal risk management practices in region D Tax Bureau,and the experience of at home and abroad in tax risk management for reference,uses documents reference,data analysis and other research methods to analysis the existing problems in the current tax risk management concept,risk management planning,human resources management,information level,data information sharing and so on.In the perspective of tax risk management practitioner,this article also puts forward integrating the concept of risk management into the organizational culture,establishing a business tax risk management and project risk management for the support of tax risk management planning,improving the level of informatization constantly,establishing a diversified incentive mechanism to strengthen tax risk management team construction,expanding of the third party information in order to share resources solutions.This article aims at providing science and efficiency theoretical basis for tax risk management,and innovative references and system design ideas for risk management practitioner at the grass-roots level in the future work.