Research On The Tax Risk Management Of N County Taxation Bureau In Inner Mongolia

In our country,the national revenue source comes from many channels,and tax revenue is one of them.Tax risk management can effectively prevent tax loss and improve the quality of tax collection and management.In 2014,State Administration Taxation officially promulgated the Opinions of State Administration Taxation on Strengthening Tax Risk Management,which provides corresponding support for tax risk management from the theoretical level.In recent years,N County Taxation Bureau pay more and more attention to tax risk management.They constantly explore how to better manage tax risk,and at the same time,they constantly summarize the experience in practical work to promote the rapid development of tax risk management.But generally speaking,in the new normal economic development,there are still many problems in the tax risk management of N County Taxation Bureau.Especially after the merger of national and local taxes,the tax subjects are more diversified and the tax risk analysis is more complex,which puts forward higher requirements for N County Taxation Bureau.Therefore,it is necessary to study the risk management of tax department.Based on COSO risk management theory,tax game theory and other basic theories,this paper uses literature research method and descriptive statistical method to study tax risk management of N County Taxation Bureau.Through data analysis of the status quo of tax risk management in N County Taxation Bureau,this paper makes an in-depth discussion from four aspects of risk management process,namely risk identification,risk response,risk monitoring and evaluation,risk early warning and prevention and control.This paper argues that the N County Taxation Bureau has set up a special risk management organization and the risk management awareness has been continuously improved.The tax risk prevention and control work has been orderly promoted and the management effect is remarkable.However,there are still some problems such as low efficiency of tax risk identification and weak ability of tax risk response personnel.In view of the causes of the problems,measures should be taken to strengthen the quality of tax-related data to provide data support for the identification of tax risks,increase the training of professionals in risk response,and improve the tax risk monitoring and evaluation system,so as to better promote the N County Taxation Bureau to improve tax risk management.