The goal of tax risk management is based on risk management theory, relying on computer technology and information technology to study the law of tax risk, make the most effective use of limited management resources and maximize tax compliance. As a structured process, the overall framework of tax risk management includes: target planning, data management, risk analysis and identification, ranking and pushing, risk treatment and performance evaluation. These links have clear professional division of labor, mutual connection, mutual supervision and isomorphism, which has become the operating mechanism of tax risk management. Among them, risk response is the process of preventing, controlling and resolving tax risks, the focus of tax risk management, and the starting point of ensuring the effective implementation of tax risk management. However, there are still some practical difficulties and problems in the current tax risk response of grass-roots tax authorities. As a tax cadre engaged in tax risk management, combined with his own work practice and the current situation of tax risk response in our district, I would like to talk about my own views on how to do a good job in tax risk response and improve the quality and efficiency of response.

First, the current difficulties and main problems in dealing with tax risks

(A) ideological understanding and sense of responsibility need to be further improved. First, some grass-roots risk response personnel have insufficient understanding of the connotation and role of risk response work. I mistakenly think that the response work is a variant of tax assessment and tax inspection, which is different from the original collection and management model and does not use reasonable methods, means and indicators to eliminate risks. Second, lack of confidence in coping with risks. Have fear of difficulties and wait for ideas, lack of active handling. Third, the sense of responsibility is not strong. The doubts of the assigned tasks were evaluated and dealt with without in-depth cause analysis, and the doubts were not eliminated and explained for the risk points. Fourth, there is the idea of summarizing the surface with points. Enlarge the special reasons of some taxpayers who have lifted the risk point, and enforce other suspicious households, and no longer deal with other suspicious households in depth. It is unrealistic to make a one-sided guess on the task model and scheme.

(B) the lack of professional guidance on tax risk response. Since the implementation of tax risk management, the Local Taxation Bureau of the autonomous region and the Local Taxation Bureau of Altay region have organized many special trainings from top to bottom, which greatly improved the understanding and coping ability of tax risk managers, but they still failed to meet the needs of current coping work and lacked professional guidance on tax reminder, tax assessment and tax inspection. The input of responding to the lawsuit, the use of documents, the evidence requirements and the audit opinions are varied, and there is no guiding, operational, standardized and standardized whole-process responding rules, which greatly affects the quality of responding to the lawsuit and increases the difficulty of auditing.

(C) The risk management platform system needs to be further improved. The model system of risk management platform directly affects the quality and efficiency of risk response. According to the existing data, more than 260 indicators and 190 models have been established in the risk management system. It can be said that the utilization rate of existing data is already high, and the entry point for establishing new models is getting narrower and narrower. However, the data collected and managed by ourselves are incomplete and inaccurate, which affects the accuracy of risk scanning. In addition, it is difficult to obtain and apply the third-party data and calculate the regional early warning value, which hinders the expansion of the risk model.

(d) The corresponding work supervision and auditing system needs to be improved. For a long time, other departments of grass-roots tax authorities rarely participate in the collection and management work, and the ways and means for higher-level tax authorities to obtain tax source information from tax source management departments are limited, and there is little reliable basis for analysis and prediction. After the implementation of tax risk management, the push authority has been able to monitor the tax-related risks of taxpayers and push suspicious households to deal with them. However, there is no effective means to supervise the execution of the organ and the quality of the response, and it is impossible to verify whether the responders have been effectively evaluated, whether they have conducted a comprehensive inspection, and whether they have conducted a retrospective inspection on the same illegal matter. Therefore, how to implement supervision and evaluation, refine accountability matters, clarify accountability objects and quantify accountability indicators, so that the response results can be presented to the push department comprehensively, completely and truly, has become an urgent problem for us to solve.

Professionals dealing with tax risks are weak. First, the comprehensive quality of response personnel needs to be further improved. Deal with people who need to have rich knowledge of tax laws and regulations, financial accounting knowledge, computer operation knowledge and certain tax practice experience. At present, most people engaged in coping work lack systematic training, and their knowledge is not comprehensive and systematic. There are often some phenomena such as simple content, incomplete information, incomplete process and nonstandard use of documents, which seriously affect the quality and time of response. Second, there are few response personnel, and one post has many responsibilities, which does not meet the professional response standards. Due to the limitation of the number of personnel in the tax source management department, fewer personnel can be assigned to the risk response work, and due to other job responsibilities, professional response cannot be realized, resulting in fewer acceptable response tasks, which is difficult to reflect the quality and efficiency of tax risk response work.

Second, measures 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. Responders should face the risk task 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 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. (Author: Altay Local Taxation Bureau Xu Liang)