Research On The Integration Of Tax Risk Management

In 2018,the state's institutional reform program clarified that the institutional reform would bring together the provincial and sub provincial tax administrations,assuming specific responsibilities in matters of tax administration and collection of non-taxable income within the jurisdiction,and introducing a two-way management system led by the national tax administration and the provincial people's administrations(regional and municipal).The reform of the national property tax administration system,which is governed by law,imposes Tighter conditions under tax law.the economic environment and investment conditions are more and more complex and the risks for companies are more and more Tax risk is an issue that the state and businesses cannot The possibilities are also difficult.Tax risk refers to the day-to-day tax administration where the tax administration's primary objective is the income of the Organization,for example due to an unscientific conception of collection procedures,gaps in tax administration systems and flexibility of law enforcement by tax officials,based on discretionary power.Deterioration of tax revenue,lower tax rates and risk The consolidation of the national property tax is a catalyst for the promotion of a new tax management model focused on the management of fiscal risks,with the creation,at the provincial and municipal levels,of new directions of tax data and risk administration for the purpose of managing tax risks at the local level.It is important that the tax authorities,given the new if tuition and new challenges,deal with taxpayer management,tax reporting,taxation,etc.,correctly identifying tax risks and taking scientifically effective measures to prevent and avoid them.Chinese tax risk management researchers are putting more emphasis on the development of sect-oral tax risk models and indicators of tax risk analysis.Not enough.Analysis of the integration of tax administration in the development of day-to-day tax administration and tax risk management Emphasis has been placed on risks by strengthening risk management systems to ensure data use.Rationalization measures are proposed in areas such as tax management composite training.