Study On The Improvement Strategy Of Lanzhou’s Tax Risk Management Policy

With the vigorous development of economy and society,the tax department plays an active role as an important department to organize fiscal revenue and carry out macro-economic regulation and control,how to effectively manage the tax risk and improve the efficiency of tax collection and management is a common problem in the tax administration.Lanzhou’s tax bureau,as the main implementation unit of Lanzhou’s tax risk management,has made some achievements in the city’s tax risk management,but there are also some problems.Drawing on Smith’s theoretical model of policy implementation,this paper constructs an analytical framework for the implementation of tax risk management policies in Lanzhou Lanzhou from four aspects: the system itself,the executing agencies,the target groups and the external environment.At the same time,16 staff members of tax departments at the three levels of provinces,cities and counties were interviewed and used as data sources to design questionnaires,a total of 649 taxpayers and tax cadres in nine counties and districts of Lanzhou were investigated and studied,and the deficiencies in tax risk management were analyzed.Through the investigation,we found that,at present,there are still some problems in Lanzhou’s tax risk management work,such as imperfect tax risk management system,low organizational efficiency of enforcement agencies,low risk awareness of target groups,and the environment for system implementation to be optimized.In view of these problems,this paper analyzes the main reasons for the system to be further improved,the implementation of the agency’s capacity is insufficient,the pursuit of the interests of the target groups,the implementation of the system is not mature environment.On the basis of analyzing the concrete reasons,this paper puts forward four improvement countermeasures,they are: to optimize the implementability of policy,to enhance the executive ability of tax authorities to implement tax risk management policy,to strengthen the risk management awareness and tax compliance of target groups,to create a good system implementation environment.In view of the similar problems in the daily tax risk management of other municipal tax authorities in the northwest of our country,this study may provide some useful enlightenment to other tax authorities.