Research On Tax Risk Management Of Y County Tax Bureau

Tax plays a supporting,protective and fundamental role in the development of many industries in the country.It Is also the main way for the state to master financial revenue.As a national organ that collects taxes and levies taxes,As a state organ that collects taxes,it strictly adheres to the goal of "collecting wealth for the country and collecting taxes for the people." According to the current form,in the context of institutional reform,there may be more and more problems in tax management.Therefore,strengthening our tax management system and reducing the loss of tax revenue are major issues that need to be considered by relevant tax personnel in China.Grassroots tax authorities are the vanguard institutions that directly contact taxpayers.They bear the main responsibility for implementing tax policies,conducting tax collection and management,and providing tax services.The efficiency of grassroots tax collection and management has a significant impact on the improvement of China’s tax governance level according to law.Due to the positioning of their institutions and functions,grassroots tax authorities also generate certain risks in daily tax activities.Therefore,how to fully utilize risk management methods and concepts,Forming a tax risk management system,ultimately improving taxpayers’ compliance with tax laws,and reducing the loss of tax revenue are urgent challenges in current tax work.In recent years,most grassroots tax departments have launched discussions on tax risk management to study the causes and solutions of tax risks,and are committed to promoting the construction of tax risk management mechanisms.With the continuous changes in the economic situation and the implementation of the merger of national and local taxes,the tax authorities are also constantly facing new challenges.As a risk response personnel in the tax department of Y County,I am specifically engaged in tax assessment and other work,and more personally realize the importance and urgency of further improving tax risk management.This article uses information asymmetry and other relevant theories such as COSO risk management to deeply analyze and explore the tax risk management work of Y County Tax Bureau,and using literature research and questionnaire survey methods.This article mainly conducts research from five aspects in the research,mainly conducting in-depth analysis of the current difficulties encountered by the Y County Tax Bureau in terms of taxation:organizational structure,institutional arrangements,work processes,work measures,and work effectiveness.Through research,it is found that the Tax Bureau of Y County has established a professional responsible organization for risk management in its daily work of tax risk management,and has achieved corresponding management results.We also found that there are still some problems,such as insufficient tax risk management force,insufficient attention paid to work,poor operation of tax risk management mechanism,and poor quality of tax related information.Aiming at the causes of these problems,it is necessary to clarify the work objectives and establish a correct awareness of tax risk management;Optimize personnel allocation and enhance the level of professional talents;Deepen the service and application of tax big data;Improve the tax risk management mechanism and other measures to further improve the tax work of Y County Tax Bureau.