The Grass-roots Tax Risk Management Reserach From The Perspective Of Tax Source Management

Since the 18 th National Congress of the Communist Party of China(CPC),in order to further promote economic and social development,China has obviously accelerated the pace of tax system reform.After the 18 th CPC,a new round of institutional reform has merged the tax institutions at and below the provincial level.In order to promote the transformation of the tax management mode from the traditional mode to the risk management mode,the new independent tax risk management departments have been set up from the State Administration of Taxation to the county-level tax authorities,and tax authorities at all levels are required to establish the tax risk management leading group,and headed by the first leader of the tax bureau.The leading group is responsible for overall leading and organizing of the tax risk management.However,because of the time pressure,the grass-roots tax authorities do not have enough preparation at all,so the reform is carried out in a hurry.Although the State Administration of Taxation has described the positions and responsibilities of the tax risk management departments in the reform plan,but most of these descriptions stay in the top-level design stage,and the regions need to find the solutions according to their own practical experience.In this process,due to the incomplete integration of the experience and methods of risk management of the original national tax departments and the original local tax departments,many problems have arisen in the grass-roots tax risk management.Especially with the implementation of relevant policies such as "releasing management service" and " tax reductions and cut fees",great challenges have been brought to the grass-roots tax source management,and higher requirements have also been put forward for the grass-roots tax risk management.Therefore,it is an urgent task to find and analyze the problems of tax risk management in the practice of grass-roots tax source management in the current stage of local tax integration,and to guide grass-roots tax authorities to strengthen tax risk management and improve the quality and efficiency of tax source management.This paper takes Shangrao tax bureau and its central city tax bureau as an example.From the perspective of tax source management,taking the state and local tax institutions before and after the merger as the time line,taking the tax risk management working as the research object,this paper summarizes the current situation of Shangrao tax bureau tax risk management from the aspects of organizational structure,personnel composition,working mechanism,etc.Based on the two typical cases of tax sourcemanagement,i.e.the tax management of headquarters economy and the tax risk management of enterprise cancellation,this paper analyzes the problems exposed and the causes of the problems.Then this paper expands comprehensively analyzes the common problems in the current grass-roots tax risk management,and summarizes the main causes of the problems.This paper also introduces the good experience and practices of tax risk management in other areas of the country in the aspect of tax source management.Finally,this paper puts forward some countermeasures and suggestions to optimize the grass-roots tax risk management from the aspects of strengthening the goal planning,reasonably setting up the responsibilities of departments,optimizing human resources,improving the performance evaluation indicators,strengthening the leadership of the party construction,and improving the supervision of tax related professional services,so as to provide limited reference for further optimizing the tax risk management level of grass-roots tax authorities and improving the quality and efficiency of tax source management.