Researches On Risk Management Of Tax Inspection In Zhangzhou City

As an important part of tax collection and management,tax audit is the front line of cracking down on tax-related illegal and criminal activities such as evasion,fraud,and resistance.With the economic development in recent years and the enhancement of legal awareness of taxpayers and payers,the methods of tax violations have become more complex and technologically advanced,and the tax inspection and law enforcement environment has become increasingly complex.In this context,how to further improve the tax audit risk management has become a key concern of the tax audit department.This paper takes Zhangzhou tax audit as the research object,and analyzes the relevant problems of Zhangzhou tax audit risk management based on risk management theory.Firstly,this paper expounds the research background,significance and the research status of domestic and foreign scholars in tax audit risk management,and introduces the relevant concepts and risk management theories of tax audit risk management in detail;The municipal tax audit has carried out risk identification and risk assessment,and expounded that Zhangzhou’s tax audit risk control measures include strengthening the education and training of audit posts,implementing the three systems of tax administrative law enforcement,strengthening the risk prevention of the audit process,and increasing supervision and inspection.The basis points out that there are problems in the current risk management of tax audits in Zhangzhou City,such as imperfect risk management system,unreasonable allocation of audit personnel,insufficient application of risk information,lack of close internal and external cooperation,and unsmooth external supervision,and further analyzes the reasons for the problems.The main problems are that the tax law system is not perfect,the audit function is insufficient,the risk awareness is relatively weak,the performance indicators are not reasonable,and the risk monitoring is not strong;finally,this paper draws on the experience of Beijing,Shenzhen and Panzhihua in tax audit risk management Based on the actual situation of tax audit in Zhangzhou,this paper comprehensively discusses how to improve the risk management of tax audit in Zhangzhou by optimizing the risk management system,building an iron army for tax audit,making good use of digital technology to empower,and improving the environment for audit and law enforcement.Further improve Zhangzhou’s tax audit risk management level.