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1、ABSTRACTIntwentiethCentury30theriskmanagementgraduallyontherise,asanimportantbranchofmodernmanagementscience,ismainlytostudytheriskoccurrencerulesandthemethodofriskcontrol,andnowiswidelyusedinvariousfieldsofenterprisemanagement,governmentmanagement,businessadministration,taxadministrationandfin
2、anceandinsuranceetc..Themoderntaxmanagementfieldactivelyintroducethetheoryoftaxriskmanagement,notonlyisthedevelopmenttrendofmoderntaxadministrationandrequirements,andin2011issuedbytheStateAdministrationofTaxation"during"TwelfthFiveYear"developmentplanoftax",clearlyputforward:"tofurtherimplement
3、thetaxriskmanagement,needtoputtheriskmanagementthroughoutthewholeprocessofthetaxcollectionandmanagement".InthetaxriskmanagementfromtheperspectiveoftheoverallandcomprehensiveanalysisthecurrentproblemofcollectionandmanagementsystemofQujinglocaltaxsystem,caneffectivelypreventtheriskofthelossofreve
4、nue,improvetheefficiencyofthetaxriskmanagementandtheriskpreventionmechanism;handinadministrationundertheshortageofresources,taxresourceallocationalsoexistunreasonable,theexistingmanagementcollectionsystemandmoderntaxcollectionandmanagementrequirementsoflessfit,affecttaxcompliance.Thereasonandth
5、ecurrentgrass-rootstaxriskmanagementsystem,fortheproblemoftheexistingdisadvantagesbasedontheoreticalissues,fromthegrass-rootstaxriskmanagementstarting,furtherelaboratesthedefinitionoftaxriskintaxsourcemanagementactivitiesandpracticesignificancethetheoryoftaxriskmanagement.Combinedwiththegoalsan
6、drequirementsoftheQujinglandtaxsourcemanagement,analyzessomedifficultproblemsonriskmanagementsituationofQujinglandtaxinIIthetaxsourcemanagementintheprocessoffacingandexistingproblem,throughtheanalysisofthepracticeofQujinglocaltaxriskmanagement,fromtheidentificationandriskassessmentofthegrass-ro
7、otstaxrisk,andhowtotakeeffectivemeasurestofurthersolvethetaxtheproblemofriskmanagementisconducivetothestrengtheningofgrass-roots,grass-rootstaxrevenueriskmanagementefficiency,furtherimprovetaxcomplianceandtaxriskmanagement,thereby
