Research On Tax Risk Management Problems And Countermeasures Of Xuzhou Municipal Tax Administration

With the continuous development of economic globalization and digitalization,opportunities and challenges for global economic development coexist,which puts forward new requirements for achieving fair,efficient and modern tax governance.The digitalization process of the information society has promoted the digital development of the economy,enterprises have created a new business model in response to the transformation and upgrading of digitalization,the new format of the digital economy will inevitably affect tax planning,change the status of tax compliance,the existing tax risk management system and process can no longer effectively deal with new and more complex tax risks,and it is necessary to adapt to the digital transformation from the institutional concept,organizational structure and process mode to implement adjustment and optimization.In March 2021,the General Office of the CPC Central Committee and the General Office of the State Council issued the Opinions on Further Deepening the Reform of Tax Collection and Management,which put forward clear requirements and pointed out the direction of reform for promoting the digital upgrading of tax risk management and accurately implementing tax supervision.Based on the practice of tax risk management in Xuzhou tax system,this thesis summarizes the problems faced by Xuzhou Municipal Tax Administration’s tax risk management,such as deviation of management objectives,numerous information systems,unclear institutional responsibilities,and poor operation of procedures,on the basis of systematic research on relevant literature and transformation practices at home and abroad,and adopts methods such as literature research method and questionnaire survey method,analyzes the causes of the problem,uses tax risk management theory and digital governance theory,combines practice,combines service-oriented government theory,government function theory,etc.The theory of administrative law enforcement,combined with the actual situation,puts forward countermeasures and suggestions to improve the tax risk management of Xuzhou Municipal Tax Administration: it is recommended to change the management concept,coordinate the system platform,including change management to governance,and improve tax compliance by reforming the organizational structure,coordinating the system rules,and integrating the data system;it is recommended to optimize the management process and improve the management method,including upgrading the data collection method,improving the information sharing mechanism,improving the intelligent level of risk analysis and identification,clarifying the boundary of job responsibility,returning to the classification and hierarchical ranking,clarifying the response method,implementing performance evaluation and result retrospection,and accurately matching the collection and management resources,etc.,in order to provide new ideas for the reform of tax risk management in Xuzhou and improve the quality and efficiency of tax risk management.