How to strengthen tax risk management

Implementing tax risk management is a top priority to accelerate the development of taxation and promote scientific, professional and refined tax collection and administration. Tax risk management is to standardize, identify and predict tax risks through the rule of law and advanced technical means, establish different service and management strategies according to different risks, take reasonable measures in accordance with the law to avoid, prevent and resolve tax risks, and ultimately achieve the lowest risk cost to improve the tax law compliance of the whole society. Tax risk management is widely used in many countries.

Conceptual change is the precursor to implementing tax risk management. The government reshaping movement that emerged in the 1990s advocates transforming administrative departments with entrepreneurial spirit and creating a corporate government that "spends less money and is more efficient". Its main measures include advocating the concept of customer first and formulating service standards. , promote performance evaluation, use corporate management tools and methods, etc. It was at this time that the risk management concept was fully introduced into the administrative system and achieved good results. It can be seen that risk management is essentially closely connected with the service concept. Tax risk management is based on the tax department treating taxpayers as customers, treating tax management as business services, and transforming administrative management concepts into business service management concepts. The tax department provides high-quality tax services to taxpayers, who pay taxes to the state in accordance with the law.

Establishing risk awareness is an inevitable requirement for tax risk management. Tax risk management requires the tax department to pay close attention to possible economic risks and legal risks, prevent and resolve risks in a timely manner, and find ways to control risks, so as to minimize the risk of loss of government tax revenue and the liability of both parties to the tax collection. In terms of tax law enforcement risk prevention, tax authorities must not only pay attention to the legal risks that may arise from positive actions, but also pay attention to the legal consequences that may result from negative actions of inaction to avoid tax losses or administrative or even criminal liability. Taxpayers must pay attention to changes in tax laws, regulations and policies, conduct risk assessments on relevant tax planning activities, take the initiative to report truthfully in accordance with the law, and strictly examine the taxpayer qualifications and tax credit of the other party when signing a contract with an external party to prevent the other party from violating the law. The parties transfer tax risks, etc. Information technology is a strong support for tax risk management.

The main content of risk management is to standardize, identify, predict and deal with risks, and these must be based on a comprehensive understanding and analysis of the actual situation of taxpayers and tax work status. At present, the number of tax payers in our country is large and the situation is complex. New situations and new problems in tax work are emerging one after another. Faced with the difficulty of limited human resources in the tax department, information methods are adopted to collect, transmit, organize, screen, and analyze data to establish Risk specifications, risk identification, risk assessment and risk early warning mechanisms are effective ways to implement tax risk management. Judging from the experience of the United States, Germany, Canada, Australia, the Netherlands and other countries, unify the electronic collection standards for tax returns and taxpayers’ financial information, establish a basic database for tax risk analysis and management, and an automatic analysis, evaluation, case selection system, etc. , set up professional organizations to provide guidance, implement differentiated management, extract early warning analysis indicators from typical cases of risk analysis management, and develop risk analysis early warning software, which not only exerts the function of informationization, but also utilizes the wisdom of professionals, which is the key to tax risk management. international development direction.

Our country is currently in a transitional period of rapid economic and social development. The forms of economic organizations are diversified, business methods are diversified, and economic businesses and transaction methods are increasingly innovative, resulting in tax-related behaviors becoming more complex, professional, and concealed. , the problem of tax information asymmetry has been significantly intensified, and the difficulty of tax collection and administration has greatly increased. Therefore, with tax risk management as the guide, modern information technology as the basis, and the law as the guarantee, we must improve the collection, analysis, and utilization of tax-related information to achieve effective standardization, identification, prediction, evaluation, and processing of tax risks. Improving the quality, efficiency and service capabilities of tax collection and administration, reducing tax costs, and optimizing the tax legal environment are the only ways for my country's taxation industry to achieve scientific development.