Research On The Problems And Countermeasures Of Tax Risk Management In Grass-roots Tax Departments

In recent years,the country has continuously deepened the reform of the tax system,and the proportion of tax risk management has become increasingly prominent.In the institutional reform of the tax system in 2018,national and local taxes were merged into tax bureaus.From the State Administration of Taxation to the tax bureaus of various provinces,cities,and counties,tax risk management departments with independent responsibilities have been established.Currently,practical activities of tax risk management are reflected in every aspect of tax collection and management.In the new development situation,building a modern powerful country requires the establishment of a more compatible tax collection and management system,and promoting the optimization of the collection and management system,a mature tax risk management model is essential.Improving tax risk management capabilities,especially improving the quality and efficiency of risk management in grassroots tax departments,is of positive significance for optimizing the tax collection and management system,taking into account national tax revenue and safeguarding the interests of taxpayers,promoting tax fairness,and ensuring the healthy development of market entities.With the further deepening of the tax collection and management reform,the tax risk management department of the Q County Tax Bureau of Shanxi Province has optimized the tax risk management activities within its jurisdiction based on the practical situation of tax risk management in the county,but the quality and effectiveness of tax risk management responses have not been fundamentally changed.Based on the analysis of the current situation of tax risk management in Q County Tax Bureau,this article uses literature research,questionnaire,field survey,and other methods,based on taxpayer compliance theory and risk management theory tools,to extract the shortcomings in tax risk management in Q County,analyze the factors that affect the effectiveness of tax risk management,and propose solutions.The article first describes the background of the research,describes the value of the research from both theoretical and practical perspectives,introduces the current research status,main research content,innovation points,describes related concepts such as tax risk management,and introduces the relevant theoretical basis.Secondly,taking the Tax Bureau of Q County in Shanxi Province as an example,this paper systematically expounds the basic organizational situation of the Tax Bureau of Q County,the setting up of relevant risk management units,and the current situation of tax risk management work.Thirdly,research and analyze the current situation of tax risk in Q County of Shanxi Province,summarize the shortcomings in tax risk management in Q County,and analyze the reasons for the shortcomings.Finally,based on the causes of the problems and the practice of tax risk management in Q County,propose feasible suggestions,objectively and practically carry out the effectiveness test of the suggestions,making it a general institutional arrangement.Constantly connect with practice and improve grassroots tax governance capabilities in practical work.Based on the investigation of the current situation of risk management operation in the Q County Tax Bureau and research based on the investigation results,it is concluded that in the management practice of the Q County Tax Bureau,there are problems such as ignoring the nature of tax risk management,poor coordination between the internal risk management related departments of the tax department,insufficient human resources for tax risk management,limitations in the use of third-party tax related data,and the separation of tax risk management supervision and assessment from actual work.The research findings are based on unclear understanding of concepts,lack of specific tax risk response guidelines,neglect of the allocation and cultivation of human resources for tax risk management,lack of platforms and policy provisions for obtaining third-party tax related data,and lack of operability and quantification of risk task monitoring and assessment.Therefore,at the end of the paper,specific measures such as establishing a correct awareness of tax risk management,formulating more operational risk response guidelines,improving human resources for tax risk management,improving the platform construction and policy specifications for third-party tax related data acquisition,and improving tax risk management supervision and assessment are proposed.It is expected to further improve the tax risk management level of grassroots tax bureaus,further improve the ability to coordinate tax law enforcement and tax service relationships in both the overall and detailed aspects,eliminate tax risks,improve data quality,and promote the healthy development of the tax work of grassroots tax departments.