How to improve the quality and efficiency of tax risk response at the grass-roots level

Countermeasures to improve the quality and efficiency of tax risk response

(A) unified thinking, strengthen the awareness of tax risk management. Give a special lecture on the strategic planning and deployment of risk management, strengthen the publicity and study on the professional management of tax sources and the importance of tax risk management for grass-roots tax cadres, unify their understanding, change the concept of tax collection and management, treat tax risk response as a long-term and continuous work, and be full of confidence and affirmation in this work, and deal with personnel rationally and objectively. The implementation of specialized tax source management must be guided by risk management, and risk response is the central link to ensure the efficient and smooth operation of risk management. Grass-roots tax source management departments must integrate existing human resources, implement professional management, and maximize resource utilization and work efficiency.

(2) Strengthen the quality education of coping ability. Improving the comprehensive quality and ability of responders should be regarded as the core link to improve the quality and efficiency of response. Without excellent professional quality, it is empty talk to deal with risks well. To do this work well, first, we should strengthen the business skills training of tax risk response methods and skills, so that risk response personnel can master the processes and methods of tax reminder, tax assessment and tax inspection. Second, it is necessary to update and improve computer operation, tax laws and regulations, tax-related financial knowledge and other contents, keep pace with the development of taxpayers, enhance the authority of tax cadres' business, and ensure the smooth development of risk response. The third is to carry out comprehensive training in the whole process of tax risk management, so that respondents can understand the data source, analysis process and reasons for doubts, so that respondents can better grasp the ins and outs of responding cases. The fourth is to train a group of tax cadres with strong comprehensive business ability as the first-instance personnel handling cases at the grassroots level, taking the first pass of good audit as a breakthrough and improving the quality of audit reminders.

(3) Further improve the tax risk response mechanism. First, establish a unified tax risk response standard and operational guidelines to ensure the standardization of risk response and enhance the standardization, guidance and operability of grassroots risk response. It provides effective guidance for the differential classification and classified management measures and strategies of cases with different risk levels. The second is to establish and improve the internal control mechanism of risk management, standardize the risk response process, strengthen the risk response management, review afterwards, and supervise and evaluate the results accordingly to improve the system construction.

(4) Pay attention to data collection and management, and give play to the analysis and identification ability of the risk management platform. First, strictly control the quality of its own collection and management data, ensure the comprehensiveness, accuracy and effectiveness of taxpayers' basic data, and strengthen the quality assessment of data entry positions. The second is to strengthen the model construction of risk management platform, analyze and study the logical cross-checking relationship between existing data, improve the data utilization rate, improve the accuracy of tax risk identification, and do a good job in guiding the response. At the same time, the pointing accuracy of the published model is measured, which not only ranks the doubtful values, but also ranks the applicability and importance of the model. The third is to establish and improve the information sharing mechanism, ensure the orderly implementation of comprehensive tax management, strengthen communication, carry out data analysis from multiple channels and angles, monitor tax sources at multiple levels, effectively promote the analysis and application of third-party tax-related data, and effectively improve the quality and efficiency of risk response. Fourth, do a good job in collecting early warning values according to local conditions, and formulate realistic early warning values for different regions and industries.

(five) to strengthen the management and control of tax sources. Regularly let the tax source management department report the risk plan and tax source management, push the department to conduct unified management and risk ranking of risk tax sources, and push the department to issue a response task. This can not only improve the height and execution of handling cases, but also weaken the self-control ability of grass-roots tax authorities on risk tax sources and avoid unnecessary tax-related risks.

(six) the implementation of diversified and gradual risk response, improve the coping means and technology. First, according to different suspicious problems, different households, and different degrees of difficulty in eliminating suspicious problems. , we should make plans in advance, find out feasible countermeasures, and improve the pertinence and effectiveness of the response. Second, do a good job in the comprehensive self-examination and self-correction of taxpayers with tax-related doubts, issue a "Tax Prompt Letter" to taxpayers before eliminating doubts, publicize, coach and remind taxpayers of tax laws, and provide taxpayers with opportunities for self-correction. Third, do a good job in extending the inspection of doubtful points and expanding the work of responding to cases, extend the inspection of other tax-related situations except doubtful points, and implement the work requirements of "focusing on response and comprehensive investigation"; And expand the inspection of other taxpayers' tax-related violations found in the response process to ensure that the overall tax-related links are legal and standardized. Fourth, take different frequency and depth responses to suspicious households with different risk levels, do a full and progressive response, and gradually choose tax reminders, interviews, verification, tax inspections and other response measures. The fifth is to increase the risk response results and make suggestions on the risk points of enterprises or those that are prone to tax-related violations. Enhance taxpayers' awareness of tax risk crisis and prevention, and eliminate tax risks in the bud. At the same time, do a good job in tax service, improve taxpayers' satisfaction, make the tax risk response process a process of tax publicity, tax counseling and tax law consultation, guide taxpayers to correct their mistakes in future work and improve tax law compliance.

(7) Strengthen the statistics and analysis of risk response results. First, strengthen the statistical work of contribution rate and hit rate of risk response work. No matter what level of push task is, how to generate response task belongs to the risk response effect in the specialized management of tax sources, which should be reflected in the statistics of risk response results. For example, if only the push task in the risk platform is counted as the response effect, the coverage is too narrow to fully reflect the risk response effect. Second, do a good job in the analysis of response results, find out the typical and universal laws of problem cases, focus on the risk issues to carry out special tax risk analysis, and put forward suggestions on collection and management to prevent such situations from happening again.