Research On Tax Risk Management Of Prefecture-level Cities

The decision of the Central Committee of the Communist Party of China on several major issues concerning upholding and improving the socialist system with Chinese characteristics,and promoting the modernization of the national governance system and governance capacity,which was deliberated and adopted at the Fourth Plenary Session of the 19 th Central Committee of the Communist Party of China,clearly stated that we should improve the redistribution adjustment mechanism with taxes,social security,transfer payments and other major means,and strengthen tax adjustment.It is the main goal of the current tax departments to establish and improve the modern tax governance system and give full play to the role of tax functions.In recent years,the deepening of the national structural reform,the rapid changes of the internal and external macroeconomic environment and the acceleration of the pace of tax policy adjustment have brought severe challenges to the old tax risk management model.Due to the insufficient follow-up of management methods and the increasing tax loss year by year,the false value-added tax invoice shows the characteristics of large tax amount,various means and hidden forms.As the city tax system plays a connecting role in the whole tax system,it is not only the front-line manager of the grass-roots tax,but also the rule maker at a certain level.Its function determines the communication and coordination between the superior and the subordinate,whether the overall operation mechanism is effective,and its management quality directly affects the financial revenue of the local government.Therefore,it is of great practical significance and value to study the tax risk management of prefecture level cities.As the first batch of pilot units of risk management in S Province,Y City has made explorations in risk management operation system and mechanism,information-based risk management and control platform construction,clarification of tax collection rights and responsibilities,establishment of specialized teams and reform of tax administrators,andachieved good results.However,there are some deficiencies in process operation,information acquisition and application,risk index construction,process monitoring,response quality and efficiency.Its practice and shortcomings are typical.Based on the current situation of tax risk management in Y City,this paper analyzes the characteristics and shortcomings of tax risk management in Y City in recent years,and puts forward corresponding suggestions to improve the tax risk management in prefecture level cities.This paper mainly includes the following four parts:The first part is an overview of tax risk management.Combing the relevant concepts,theories,tax risk management process content and implementation principles.The second part focuses on the current situation of tax risk management in Y City.In view of the current situation of risk management in Y City,this paper mainly analyzes the establishment of institutions,personnel structure,mechanism construction and the results achieved.The third part focuses on clarifying the problems and reasons of tax risk management in Y City.From the aspects of process operation,data mining,risk analysis coverage,process monitoring and response to quality and efficiency,this paper puts forward the problems and reasons of tax risk management in Y City.The fourth part mainly expounds the suggestions of improving tax risk management.Based on the above research,combined with the actual work,the corresponding targeted suggestions are put forward from five aspects:first,through further straightening out the relationship between risk management and various departments,through the whole process of risk management,straightening out the concept of service and management to improve the operation efficiency.The second is to break the barriers of information acquisition,broaden the methods of data acquisition,improve the level of data processing and application,and create a long-term mechanism of data acquisition and application.The third is to improve the level of risk index construction by improving the tax risk characteristic database,broadening the index construction methods and improving the index construction mechanism.Fourth,the innovation process monitoring method and performance evaluation system strengthen the risk management process monitoring.The fifth is to improve the quality and efficiency of risk response by improving the feedback mechanism of risk response,improving the quality of personnel,strengthening internal supervision and internal audit,and improving the application of results.Tax risk management is an important link to realize the modernization of tax governance.Based on the latest theoretical achievements of tax risk management at home and abroad,based on the risk management practice of Y City,combined with the author's work practice and the crux of many years' investigation,this paper summarizes the operational and practical results of improving the tax risk management of prefecture level cities,in order to have a certain reference and promotion for the overall improvement of tax risk management in China.