Research On Tax Risk Management Problems Of Small-scale Taxpayers In Qujing City

With the development of China's reform and opening policies,and the prosperity of socialist market economy,the past situation of single state-owned and collectively owned enterprises as the main taxpayers has changed.Nowadays,the public ownership is still the main body,but it allows diverse forms of ownership to develop side by side,which results in multiple taxpayers co-existing in a diversified development pattern;in accordance with the "wide tax base and low tax rate",the scope of taxation has changed from taxation in the main economic fields to taxation in the whole society,and the scope of tax source management has been expanding ever since.With the completion of "replace sales tax with value-added tax" and the implementation of "tax and fee reduction",a broad space has been provided for the development of enterprises.With the rapid development of the private economy,the majority of small-scale taxpayers have become an indispensable source of vitality in the socialist market economy.It is the foundation and cradle of general taxpayer development.It plays an important role in facilitating common life,increasing employment opportunities,and maintaining social stability.However,while encouraging the market,small-scale taxpayers have begun to grow savagely.Small-scale taxpayers' tax violations are increasing,false invoices creation and tax evasion emerged repeatedly.In January this year,the executive meeting of the State Council decided to launch another batch of inclusive tax reduction measures for small and micro enterprises.This policy has reduced the tax burden for lots of small-scale taxpayers,but the accompanying tax risk management issues have become increasingly prominent.As a model unit of tax risk management in the tax system of Yunnan Province,Qujing Taxation Bureau is representative and typical in the this field.Through tax risk analysis and theoretical research on small-scale taxpayers in Qujing City,together with the comparison of the international and domestic small-scale taxpayers' risk management methods,some enlightenments and experience are drawn in order toimprove and guide the small-scale taxpayers' tax risk management.This article is mainly composed of seven parts,the main contents of each part are as follows:The first part is an introduction that presents the context of the choice of subject,the meaning of the research,the current state of research inside and outside the country,the thinking and methods of the research.The second part is related concepts and theoretical basis,and introduces concepts and theories that are closely related to this paper,such as scale taxpayers,tax risks,and tax risk management.The third part is the introduction of current status of tax risk management of small-scale taxpayers in Qujing Taxation Bureau.This paper introduces the effects,the workflow and the current organizational structure of tax risk management of small-scale taxpayers in Qujing City.It summarizes the current status of tax risk management of small-scale taxpayers in Qujing City by sufficiently learning from the latest domestic theoretical achievements.The fourth part is the problems in the risk management of small-scale taxpayers in Qujing City.Focus on summarizing the problems in the current tax risk management of small-scale taxpayers in Qujing City from the perspectives of organizational structure,professional talent training and so on.The fifth part is to analyze the root cause of the problem found in the fourth part.From the perspectives of risk analysis model setting,institution setting,talent training and so forth to analyse the reasons for the problems of tax risk management of small-scale taxpayers in Qujing City,thus concludes the key that affects the tax risk management of small-scale taxpayers.The sixth part mainly introduces the latest practice of tax risk management of small-scale taxpayers at home and abroad.The development methods and results of tax risk management of small-scale taxpayers in some countries and regions are introduced,so as to summarize some experiences that are worth learning and using for reference.The seventh part is to improve the strategies of tax risk management forsmall-scale taxpayers in Qujing city.According to the causes of the problems and learning from the practices of advanced regions,combined with the actual local conditions of Qujing City,it proposes improvements from five aspects,including optimizing business processes,optimizing the organizational structure,and strengthening personnel guarantee for tax risk management.