Research On Tax Risk Supervision Of Xiangtan Tax Bureau

Chinese economy has grown rapidly after reform and opening up.With the increase of people’s demand,various industries have developed rapidly,the total amount of tax is expanding,and the contribution rate to the national fiscal revenue has become higher.With the launch of the “jinshui” system,the tax bureau has a certain foundation for the construction of big data,but there are still many problems in various links of tax risk monitoring.Some industries involve a wide range of taxes,taxes cover all taxes of all tax authorities,so the tax related risks are complex.Therefore,in the face of such industries with complex tax business and many tax risk supervision problems,how to effectively reduce tax risk and reduce the loss of tax sources has become an urgent research topic.This paper introduces the related concepts of tax risk,tax risk supervision and tax big data.From the perspective of new public management theory,tax compliance theory,risk management theory and audit quality theory,this paper uses the methods of literature analysis,case analysis and in-depth interview to supervise the tax risk of Tianyuan company through Xiangtan tax Bureau,This paper discusses how the tax authorities use technology and theory to realize the monitoring and management of tax risk,and finds out the problems and solutions in this process.Taking 2019-2020 as the research background,this paper collected some risk supervision models of tax authorities,combined with the electronic financial data of the case company,consulted relevant literature and materials,and analyzed the effect.Through data case analysis,this paper explains the supervision process of tax risk by the tax department.In this process,tax risk supervision does not give full play to the management advantages,and there are mainly the following problems: big data technical barriers,relative lack of professionals,imperfect relevant systems,etc.Combined with the experience of tax risk supervision at home and abroad,this paper analyzes the causes of the above problems,and puts forward some suggestions on optimizing data construction,improving talent quality and optimizing risk analysis response methods,so as to improve the efficiency of tax risk supervision and give better play to the role of tax in national finance.Taking the tax risk supervision of Xiangtan Tax Bureau on Tianyuan company as an example,this paper puts forward corresponding improvement measures for the tax risk supervision regulations from the perspective of accounting,audit and management,which will help to further broaden the scope of theoretical guidance,make the theory closer to the actual work,and make the supervision more strict.Deepening the tax risk supervision can not only promote the reasonable growth of national fiscal revenue,but also enable the state to have a more accurate understanding of enterprises,It helps decision makers make correct decisions.