A Study On Taxation Risk Management Of Corporate Income Tax In Lanzhou High-tech Zone Tax Bureau

Corporate income tax is the second largest tax category,after the reform and opening up,China 's economic development has caused huge changes,in taxation and the status of corporate income tax has become increasingly prominent.With the change of corporate income tax concessions from the examination and approval system to the record management,it has been reduced from the record management to the table preparation and self-declaration.The economic burden of taxpayers has improved the efficiency of government departments,but at the same time,the reform has brought many follow-up problems to corporate income tax.The introduction of risk management in the field of taxation is an urgent need to adapt to the profound changes in tax sources,is the only way to improve the level of taxation management,and is an inevitable choice to adapt to the development trend of modern information technology.The Taxation Administration started in July 2012 to further deepen the reform of tax collection and management,and proposed to build on the premise of clearly levying the rights and obligations of both parties,based on risk management,based on professional management,focusing on key tax source management,with information Transformed into a modern tax collection and management system.In the practice of tax collection and management in China,many corporate income tax risk management work still follows the traditional taxation concept.Regardless of whether there is actual tax risk,it is considered as risk.No matter the level of risk,no unified management is implemented.The management force is more focused on tax risk.Non-discriminatory prevention,no differentiated targeted services and management – Optimizing tax service for risk-free taxpayers and strengthening management of riskier taxpayers,not only failing to effectively promote tax compliance and comprehensive control of tax risks,On the contrary,the cost of collecting is high,the satisfaction of taxpayers is not high,the waste of collecting and managing resources is serious,and the quality of collection and management is low.The Lanzhou High-tech Zone Taxation Bureau started this work in 2015.In the risk management practice,many problems existed,such as the rational allocation of human resources,the inadequate taxation risk response system,the inadequate taxation risk management system,and the quality of taxation risk response.Not a high problem.Re-analyze the risks of corporate income tax concessions,analyze the risk management status of the Lanzhou High-tech Zone Taxation Bureau in the enterprise income tax after the collection and management reform,especially the problems in the risk management of corporate income tax concessions,analyze the problems and propose Rationalization advice.