Research On The Tax Risk Management Of Fuping County Taxation Bureau

With the gradual progress of a series of reforms,such as the reform of the national tax and local tax collection and management system,the reform of value-added tax,the reform of individual income tax,and the transfer of social insurance premiums,the original national tax and local tax sub-tax management has been transformed into full tax management,and the tax department's collection and management functions have been further unified,But the risks of taxation that accompany it also increase.After the establishment of the new agency,the scientific management requirements of the tax authorities have been continuously raised,in the actual tax collection and management work.The standards of tax law enforcement services have gradually been refined,the taxpayers' awareness of protecting their own legitimate rights and interests has been strengthened,the administrative and enforcement actions of tax officials are always subject to supervision and restriction of all levels of the society at all times,the risks of tax collection and management are increasing.In view of the current tax risk management work of the Fuping County Taxation Bureau,it is particularly important to explore a new model of tax risk management and continuously improve the level and quality of tax risk management.This paper takes the tax risk management of Fuping County Taxation Bureau,as an example,takes the theory of tax compliance and information asymmetry as the theoretical basis,adopts the research methods of comparative analysis,empirical analysis and case analysis,firstly analyzes the status quo of tax risk management of Fuping County Taxation Bureau,then makes a profound analysis of the problems and causes of tax risk management,and finally proposes feasible countermeasures to improve the effect of tax risk management.The paper holds that tax risk management is the inevitable requirement of tax collection and management system reform.It is also an inherent requirement to reduce the risk of law enforcement for tax officials,establish and improve the tax risk system,and strengthen tax-related risk management.It is an effective way to create a high-quality tax-related environment,plug tax loopholes,and provide convenient and efficient tax service andcollection management for enterprises.In the case of tax risk management in Fuping County Taxation Bureau,there are problems such as mismatch in staffing and risk management requirements,inadequate information management of tax collection and management models,incomplete risk monitoring and evaluation mechanisms,and low taxpayer compliance.The reasons for the problems include the lack of specialized talents in risk management,inadequate tax risk management capabilities,inadequate tax risk internal control systems,and inadequate tax policy promotion.Therefore,in view of the above problems and reasons,this paper puts forward six countermeasures to improve the effect of tax risk management,including optimizing human resource allocation,realizing data sharing with the support of information technology,improving the performance appraisal mechanism of tax risk management,optimizing tax service in various forms,establishing and improving the internal control system of tax risk,and improving the risk management model of tax linkage,so as to promote the operation of tax risk management model in practical work.