Study On Tax Risk Management In Grassroots Taxation Departments Of Xi’an City

Tax has always been one of the main sources of fiscal revenue in China and the financial support for the construction of various public sectors.If the tax risks faced by the grass-roots departments of tax collection and management can be effectively managed and controlled,the quality and efficiency of tax collection and management can be improved to a great extent.Therefore,it is necessary to optimize and innovate the work of tax collection and management,provide more powerful support for the overall situation of economic development,and promote the grass-roots tax collection and management departments to enhance their execution and better achieve development.Taking the tax risk governance of Xi’an grass-roots tax departments as the research object,this paper first explains the related concepts of risk,tax risk and tax risk governance,and summarizes the research results of scholars at home and abroad.Then,it briefly analyzes the current situation of tax collection and management,the working ideas and practice of risk governance of grass-roots tax departments in Xi’an,analyzes the governance practice in detail,studies the problems found in the work of institutions,personnel allocation and risk response departments after the reform of local tax collection and management system,and summarizes the current performance of tax risk governance of grass-roots tax departments in Xi’an;Combined with the working experience inside and outside the province,this paper deeply analyzes the causes of tax risk governance problems of grass-roots tax departments in Xi’an.Finally,according to the causes of the problem,this paper puts forward the Optimization Countermeasures of tax risk governance of Xi’an grass-roots tax departments.Specifically:establish and improve the early warning mechanism of grass-roots risk governance,improve the implementation effectiveness of grass-roots tax risk governance,strengthen the informatization construction of grass-roots risk prevention and control,and improve the organizational guarantee of grass-roots tax risk governance.This study studies various theories related to tax risk at home and abroad and defines the core purpose of this study.There are many problems in the traditional methods of tax collection at present.The research on this problem can expand the research in this field and enrich the relevant theories.This study selects Xi’an grass-roots tax department as the research object.The main content of the research is to analyze the tax risk problems existing in the Department and how to manage the tax risk.According to the research on the proposed problems,it gives suggestions and countermeasures,which can guide Xi’an grass-roots tax department to better manage the tax risk and can also provide reference for similar departments in other regions of our country.