The Research Of Tax Risk Prevention And Control Of Chengguan Local Tax Bureau In LanZhou

Tax risk management is a kind of tax management activity that tax authorities can apply risk management theories and methods to analyze the taxpayers' compliance with the tax laws comprehensively through tax risk reminder,tax assessment,tax audit,anti-tax avoidance investigation and tax inspection measures,to prevent and control tax risks,strengthen the compliance of taxpayers to the tax laws,and to improve the management level of the tax authorities.At present,with the rapid development of social economy in our country,the number of taxpayers has increased rapidly year after year,the business types,models,and accounting methods have become diverse and various,especially the more flexible and fictitious economy types such as e-commerce and internet economy have become more and more popular,all of the change has made the field of tax source distribution increasingly widening and reliable but strong concealment,which is a big challenge for the tax bureau.As we all know economy development is determined by the tax source,while the tax source is determined by the taxation.However,due to many factors,there is a great gap between the taxability and the actual tax revenue management.Which lead to the revenue loss risk exists in the tax source management.In recent years,there are many researches about tax risk management have been focusing on helping taxpayers reduce tax costs,prevent and circumvent illegal penalties from taxpayer's perspective.Even the tax law enforcement department has also been paying more attention to tax law enforcement risk but still lacks the study of the relationship between the level of tax compliance and tax loss.This paper will analyze the concept,technology and development of risk management from macro-aspect.The most important purpose is to study how to use management resources and management measures effectively to reduce the cost of tax collection,to minimize the loss of the tax revenue,to reduce the tax risk and maximize the compliance of tax revenue,then achieve the win-win situation.Combined with the risk management developing of Lanzhou ChengGuan District Taxation Bureau,to diagnose the tax risk prevention and control system problem through elaborating the practical and the strategies in tax process such as tax monitor,identification,evaluation,tax coping and tax payment etc.The paper points out the methods and technical framework of tax risk recognition in the grassroots tax authorities to help provide some better countermeasures and suggestions from five aspects which are the application of risk management theory in advance,during and afterwards,human resource allocation,the third-party information collaboration,policy advocacy and information construction,external supervision for the prevention and control system in our country.