基层税收风险管理问题及对策研究

山西财经大学硕士学位论文ABSTRACTTax,an important policy tool,is a main source of a country's revenue.It has greatimportance for the development of the country.In recent years,with the good economicsituation,large-scale tax and fee reduction policies and the reform of delegating powerand improving services,the vitality of the economy is constantly stimulated.Thenumber of taxpayers has increased dramatically in all walks of life.Tax revenues hasbeen increasing.The abolition of pre-approval items and the transfer to managementduring and after the event are not only convenient for taxpayers,but also bring risks totax collection and administration.It may lead taxpayers to exploit loopholes forimproper gains.At the same time,there are a lot of problems,such as grass-roots taxauthorities have a wide range of tax sources and complicated affairs,managers aregenerally aging,risk awareness is not strong,complex professionals are limited,coupledwith the constraints of hardware conditions such as risk management model applicationis not ideal.In order to effectively carry out risk control,avoid tax loss,and provide astrong financial guarantee for the country and play a better role of meeting the socialand public needs,we must attach great importance to tax risk management.Tax risk management is an advanced idea of modern tax administration and theinternational common practices.It is a systematic project that needs continuousimprovement.Carrying out tax risk management can reduce the law enforcement risk oftax cadres,Creating a high-quality environment related to taxation,bridging tax gapsand creating a conducive environment for enterprises service and effective way ofcollection and management.This paper takes F County Tax Bureau as an example.After reading a large numberof references and mastering actual data,the concept of tax risk is clearly defined.Thispaper makes full use of tax compliance theory and information asymmetry theory todiscuss the status quo of tax risk management carried out by grass-roots tax authoritiesin the face of more and more complex economic environment,including theimplementation process of risk management organization,risk response of F CountyTax Bureau and the results achieved.Through the case analysis of F county revenue intax risk management in the analysis of existing problems and reasons and the lessonsfrom foreign advanced experience,we put forward some countermeasures for