Study On Tax Risk Management Of Grass-roots Tax Authorities

Since the 18 th National Congress of the Communist Party of China,China’s tax collection and administration has undergone great changes.From the "cooperation" of national and local taxes in 2015 to the "merger" in 2018,the "synthesis" has been truly realized.The core content of these changes is to emphasize the use of modern technology and the multiplication of data information,while strengthening the management of tax risks,in order to achieve better tax policy management results.As the tax window closest to the market and most directly serving the people,grass-roots tax authorities have the closest relationship with the people and play a pioneering role in the tax collection and administration work and the implementation of various tax policies.They are the primary gateway for face-to-face communication with taxpayers.Therefore,it becomes particularly important to guarantee tax policies,improve tax service methods,further improve tax compliance and reduce tax administration risks of grass-roots tax authorities.Tax risk management is a complex challenge,which involves the stability of market economy,the relationship between tax authorities and taxpayers,the responsibility and ability of tax authorities,as well as the awareness of tax compliance and risk prevention and control of taxpayers.How to do a good job of risk management effectively and further improve the efficiency of collection and administration are the main challenges facing the grass-roots tax authorities in the new situation.The current tax risk management system is divided into three levels from top to bottom.As the core of national tax administration,the State Administration of Taxation is responsible for formulating macro tax policies and effectively controlling tax risks.Provincial tax authorities,as an important part of the implementation of tax policies,are responsible for formulating local tax policies and effectively controlling tax risks.City and county tax authorities are the basic level of tax administration,responsible for the implementation of various tax tasks assigned by superiors,and also the analysis and response to tax risk management.Compared with the General Administration and provincial bureau,the tax authorities at the city and county level,as grassroots workers,directly face the taxpayers.In the face of the actual work,the problems in the tax risk management need to be more specific.This paper takes the tax risk Management Bureau of S City as the research object,and deeply discusses its problems in the tax risk management,such as lack of awareness of tax risk management,weak ability to identify tax risk,weak response to tax risk management analysis,and poor quality and effectiveness of inspection supervision.Combined with the actual situation,a series of effective countermeasures are put forward.Such as consolidating the tax risk management foundation,promoting tax risk management data governance,strengthening tax risk management,improve the tax risk supervision and evaluation mechanism,in order to further improve the level of tax risk management of grass-roots tax authorities.