A Study On Problems And Countermeasures Of Tax Risk Management In Grassroots Tax Department

In recent years,with the continuous development and deepening of our market economy,The number of taxpayers increases rapidly,the tax payers become more and more diversified,and the way of management,business scope and accounting of taxpayers change with each passing day,which leads to the difficulty of tax collection and management in tax departments.At the same time,the promotion of the tax system reform in the whole country,the formal launch and operation of the "Gold tax Phase ?" system project,and the institutional reform of the merger of national and local taxes have all posed a new challenge to the tax departments' tax collection and management.Therefore,the research on tax risk management which adapts to the development needs of the times has also become an important subject,which is not only the necessary measure to realize the benign interaction between the levy and the payer,but also the only way to promote the modernization of tax collection.Although,the traditional tax risk management model of grass-roots tax departments has its value and reference value in the past,but there are also many problems and drawbacks,which must be adjusted accordingly with the development and transformation of the times.This creates new opportunities and challenges for tax risk management in tax departments.At present,the research on tax risk management of grass-roots tax departments in China is still in the exploratory stage,and there are many bottlenecks and research dilemmas for tax departments at all levels.This article take the state taxation bureau of K district of Shaoxing as an example,mainly uses the research methods such as literature research method and the case analysis method,to research on the tax risk management situation and problems of the tax departments at the grass-roots level.First of all,describes the concept and classification of tax risk management,introduces the tax compliance theory,information asymmetry theory and overall management theory.Secondly,combines the basic organization structure of K district tax bureau(Shaoxing).This paper summarizes the deficiency of tax risk m anagement concept in K D istrict State Taxation Bureau(Shaoxing),the shortage of p rofessional personnel in tax risk m anagement,the lack of legal and regulatory support for tax risk management,and the unreasonable design of tax risk early warning in dex.Data collection integration utilization rate is not high and so on.Thirdly,explore the causes of these problems,such as the propaganda and study of tax risk management concept is not deep enough,the tax risk management professionals pay less attention to th e training,and the current tax risk management laws and regulations are n ot perfect.Tax risk man agement process setup experience and tax risk management data collection and analysis is not in place.Finally,by learning from the experience of tax risk management in advanced areas such as th e United States and Australia.The advanced practices of the domestic tax departments such as the State Taxation Bureau of Suzhou City,the State Taxation Bureau of Xining City,and the State Taxation Bureau of Longmen County,from the construction of a comprehensive pattern of tax risk management con cepts.and the training of high-quality personnel for tax risk managem ent,This paper puts forward some countermeasures to perfect the tax risk management dilemma of the tax departments at the grass-roots level from the aspects of perfecting the laws and regulations of tax risk management,optimizing the indexes and processes of tax risk m anagement,and constructing the tax risk management system under big data.The purpose of this study,on th e one hand,helps to the benign development of tax risk management in Shaoxing District tax Bureau.On the other hand,provides reference value for the tax risk managem ent work of other grass-roots tax departments in Shaoxing City.