A Study On Tax Risk Management Of County And District Tax Authorities

With the rapid development of our country's economy,the economic structural reform,tax reform continuously perfect,traditional way of tax collection and administration has been unable to match the continuous development of economic and social environment,especially with the tax administrative examination and approval matters less,"pipes" measures of taxation,tax reform,tax cuts down the negative policy,a lot of blasting is plural regional economic development,and the various tax risk comes or hide in economic activities,the tax authorities for tax collection and administration work has brought great pressure.Though the state administration of taxation has clearly will implement tax risk management as a core collection and management,puts forward to establish specialized management to ensure the tax collection and administration of modern system of tax revenue.However,China's tax risk management is still at the beginning stage,and in the application and implementation of tax risk management,there are still many areas to be explored.As the direct department of tax collection and management,tax authorities at county and district levels are bearing great pressure of tax collection and management.Faced with an increasingly complex social and economic environment,tax authorities at the grass-roots level are facing more and more challenges,and the management of tax risks is a challenge they have to meet.This paper J county tax bureau tax risk management work situation,through to the tax authorities staffing,collection and management system construction,information technology application aspects of analysis,summary and points out that J county tax bureau tax problems and reasons existing in the risk management work,on the basis of the combination of theory and practice,put forward to optimize county district tax risk management countermeasures and Suggestions of tax authorities,and thus improve the J county tax bureau tax risk management work.