Research On Problems And Countermeasures Of Tax Risk Management Of Xigu District Taxation Bureau Based On Information Asymmetry Theory

Taxation is an important tool for the fiscal revenue countries to implement macro-control and plays a key role in safeguarding national rights and interests.With the implementation of policies such as "streamline administration,delegate power,strengthen regulation and improve services" and the reform of collection and management system,the difficulty of tax risk management for taxpayers such as taxpayers,natural persons and withholding agents is gradually increasing.the importance of tax risk management has gradually become prominent.By reviewing previous research results,in-depth field interviews and questionnaires,and based on the theory of information asymmetry,the paper adopts the idea of "basic research-problem finding-practice research-strategy research-countermeasures" to analyze the existing problems and their causes in the development of tax risk management of Xigu District Tax Bureau,and puts forward countermeasures and suggestions one by one for the existing problems.According to the investigation results,the main problems in the tax risk management of Xigu District Tax Bureau are the information asymmetry between tax authorities and taxpayers,between the collection and tax risk management agencies within the tax authorities,and between tax authorities and tax-related agencies in the society.Based on the content and form of the theory of information asymmetry,from the target planning,information collection,risk analysis and identification,ranking,task coordination,risk response,process monitoring and evaluation feedback process of tax risk management in Xigu District,it is found that the lack of standard data information sources affects the effect of risk identification,and the implementation of risk monitoring and evaluation is not in place.Finally,based on the theory of information asymmetry,from the aspects of strengthening the quality management of external tax-related information data to reduce the degree of information asymmetry.The professional and fine management of taxation reduces the gap of information asymmetry,and uses big data to improve the accuracy of early warning of problems caused by information asymmetry.The countermeasures and suggestions to improve the tax risk management of Xigu District Tax Bureau are put forward.