The risk management-oriented professional management method of tax sources is to run risk management through the whole process of tax collection and management, form a closed-loop management system of risk management planning, risk identification, sequencing, response task allocation, response processing, evaluation and supervision, and implement differentiated and gradual risk management strategies for taxpayers with different tax risks. "Unified analysis" means that the risk analysis and monitoring department identifies taxpayers who may have the risk of tax loss through the analysis and comparison of tax-related information, sorts the risk levels, and pushes them to the task response link. "Classified response" means that the relevant departments respond separately according to the response tasks assigned by the risk analysis and monitoring department, that is, by adopting service means such as risk warning, urge the general risk taxpayers to correct their declarations and eliminate risks; Taxpayers with high risks are treated by tax assessment and anti-tax avoidance investigation; Taxpayers who are found to be suspected of tax evasion and tax fraud in high-risk and tax assessment should conduct tax inspection.
Basic framework of tax law enforcement risk management
The risk management of tax law enforcement mainly includes five links: risk planning, risk identification, risk assessment, risk response and monitoring and evaluation.
Risk planning
Risk planning is the starting point of tax law enforcement risk management. By making a risk plan, we can accurately locate the risk management of tax law enforcement, clarify the main objectives and principles of tax law enforcement risk management, establish the main processes and contents of risk management, conduct environmental analysis, establish the necessary operating mechanism, and clarify the main responsibilities of all levels in tax law enforcement risk management. Establish key work and key risk response projects in a certain period of time.
Determine the main objectives of tax law enforcement risk management: first, improve tax management efficiently, promote the establishment and improvement of new tax reform and development strategies, and promote the realization of tax responsibility objectives; The second is to strengthen the decision-making, organization and control ability of tax authorities to deal with tax law enforcement risks, reduce tax costs and reduce unnecessary losses; Third, effectively promote the improvement of the external environment of tax law enforcement and the improvement of taxpayers' tax compliance; The fourth is to improve the risk awareness and risk handling ability of tax law enforcement personnel.
(2) Risk identification
Risk identification is the reason to analyze tax law enforcement by factor analysis. According to the determined main and fundamental risk drivers, the tax law enforcement behavior is comprehensively scanned and diagnosed, the faced and potential risks are judged, classified and sorted, the nature of risks is identified, and the management activities of law enforcement risk points are determined. The main contents of risk identification include: identifying the factors causing risks, which are the main factors, and the distribution of these risks.
By constructing a causal analysis diagram, this paper summarizes the characteristics of various elements, processes, links, risk forms and risk factors of tax law enforcement behavior, qualitatively analyzes the risk drivers, finds the causal relationship of risks step by step, and determines the root causes and main driving factors of risks.
According to the principles of rationality and moderation, three general indicators, namely, follow-up relevance, operational complexity and monitoring restriction, are selected as the fundamental and main risk drivers, and all tax enforcement behaviors are scanned and checked to identify risks. According to the workload and personnel distribution, all localities can also appropriately increase risk drivers for identification and evaluation.
Follow-up relevance refers to the breadth and depth that a certain law enforcement action essentially triggers and directly affects other follow-up law enforcement actions. Such as invoice qualification, confirmation of preferential qualification and implementation of inspection behavior.
The complexity of operation refers to the degree to which the procedures, required materials and conditions, evidence collection, data and fact confirmation of a certain law enforcement act require the professional ability, attitude and time of tax collectors.
The degree of monitoring refers to the rigor and timeliness of the start, implementation and results of a certain law enforcement act, including procedural constraints, standard control, system monitoring and artificial control. There are strict, standardized and scientific supervision and restriction mechanisms for law enforcement, such as doing and not doing, how to do it, when to do it, who will do it, operating standards, and the application of discretion.
Through the comprehensive analysis of tax law enforcement behavior, the focus is on the analysis of work flow, defining the process nodes of tax law enforcement matters, listing objective and potential risk factors, and establishing a list of risk factors. On this basis, the matching table of tax system law enforcement risk points, posts and personnel is formulated to form a complete tax law enforcement risk distribution map.
(3) Risk assessment
Risk assessment refers to the management activities of estimating and predicting the probability and loss degree of risk points, quantifying, calculating, ranking and determining the risk level by using probability theory and mathematical statistics methods on the basis of risk identification.
On the basis of risk identification by using subsequent correlation degree, operational complexity and monitoring constraint degree, the scoring rules are further refined, and the probabilities of the above three indicators are numerically quantified to judge the possibility of tax law enforcement risks.
The wider the influence scope of follow-up association, the more follow-up law enforcement actions involved, the deeper the influence and the higher the law enforcement risk. On the contrary, the lower the risk of law enforcement. In the specific quantification, we should fully consider whether a certain law enforcement act is a prerequisite for other subsequent law enforcement acts, whether it has a substantial impact on subsequent law enforcement acts, or how many links it directly affects.
The more complicated the operation, the higher the risk of law enforcement. When quantifying, factors such as the number of programs, the length of time span, materials, evidence facts, the number of data confirmation transactions, and operational technical requirements are considered.
The stricter the monitoring, the lower the risk of law enforcement. On the contrary, the higher the risk of law enforcement. Quantification is to consider whether there are strict inter-link constraints, whether there is system automatic control, the level of detail of operating standards, the level of recheckability, the level of monitoring frequency and other factors.
The above three indicators are classified according to the three-level standard, with 3, 2 and 1 point respectively.
On this basis, combined with the historical performance of specific law enforcement matters, the probability of occurrence is finally confirmed. Historical performance comes from the data released by superior law enforcement inspection, monitoring and decision-making system, timely monitoring of administrator platform, target management assessment, law enforcement accountability and other channels and forms. The frequency of various law enforcement behaviors in a certain period is statistically analyzed to correct the probability of law enforcement risks. The behavior that does not reflect the risk of law enforcement in a certain period is assigned as 1, and the violations of law enforcement are classified according to the number of times, the level of investigation and punishment, and the severity of consequences.
Harmful consequences refer to the severity of tax law enforcement and the degree of harm caused by the consequences. Here is the possible responsibility of tax authorities and tax officials. According to the three possible direct consequences of tax law enforcement violations, the risk consequences of law enforcement are distinguished, that is, those who violate the criminal law and constitute a crime should bear criminal responsibility, those who generally violate the law should bear administrative responsibility, and those who violate the regulations on the management of major issues in the system should bear management responsibility, giving 3, 2 and 1 point respectively.
According to the general formula of risk degree = probability × consequence, the calculation between possibility and consequence is made, and the risk quantification table of various tax enforcement matters is obtained.
According to the risk score, all tax enforcement matters are divided into five risk levels. The higher the level, the greater the law enforcement risk. The lower the level, the lower the risk of law enforcement. High risk is the key object to be dealt with. 1 level risk can be tolerated and does not need to be dealt with.
Risk response
Starting with the causes of risks, all departments should take comprehensive precautions, pay close attention to the management of * * *, and comprehensively take various measures to improve the risk response effect.
Comprehensive education, system, supervision and evaluation measures for risk response. It mainly includes management process design, organizational structure determination, management system and standard formulation, personnel selection, cadre training, division of responsibilities, separation of incompatible posts, adding record control nodes, cross control, review and sampling inspection, and detailed implementation of risk management responsibilities.
In risk response, we should standardize the main objectives, methods, positions, processes and contents of risk response, and standardize the responsibilities and tasks of personnel at different levels, departments and positions. In terms of risk motivation, it belongs to human factors. Through education and training, we can improve our own quality and enhance our awareness and level of standardizing law enforcement and strictly performing our duties. For institutional factors, we should design and improve the system through the above methods, improve the system construction through procedural constraints and substantive norms, and plug the loopholes. If it is a monitoring restriction factor, we can realize timely and powerful monitoring restriction by adding review procedures, filing system, monitoring conditions and monitoring points in the system.
Take different countermeasures for law enforcement matters with different risk levels. Low-level risks are tolerated and ignored; The secondary and tertiary risks are determined by the grassroots sub-bureau level research; Level 4 and level 5 risks shall be examined and approved by the county bureau level. Measures that the county bureau has no right to take, such as improving the superior rules and regulations, will be handled by submitting suggestions.
The risk response mainly adopts the method of establishing and modifying the system, and is realized by changing the process control mode. Clarify the choice space in the process of exercising power, reduce various risks and uncertainties in the environment, and minimize the factors that hinder cooperation.
(v) Monitoring and evaluation
Risk monitoring and evaluation mainly refers to the tracking and monitoring of risk response process and the evaluation of response management effect.
With the risk management office as the main body, monitor whether all levels, departments and posts are implemented in accordance with the standardized risk response strategies and established risk response plans, and timely point out and adjust the deviations in the implementation process.
After the risk response, it is necessary to analyze and compare the results of the implemented risk management methods with the expected goals to judge the scientificity, adaptability and profitability of the management plan. Conduct a comprehensive assessment of law enforcement risk management once a year, and comprehensively evaluate the overall quality of law enforcement risk management according to the assessment, and form a comprehensive assessment report. Evaluate the scientificity, rationality and effectiveness of all aspects of risk management, comprehensively reflect on the shortcomings and weak links in systems, processes and methods, study and improve them, and constantly improve them.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 56 Taxpayers and withholding agents must accept the tax inspection conducted by the tax authorities according to law, truthfully report the situation and provide relevant information, and may not refuse or conceal it.
Article 57 When conducting tax inspection according to law, the tax authorities have the right to investigate taxpayers, withholding agents and other parties concerned with paying taxes or withholding and collecting taxes, and the relevant units and individuals are obliged to provide the tax authorities with relevant information and supporting materials truthfully.
Article 58 When investigating a tax violation case, the tax authorities may record, video-record, photograph and copy the information and materials related to the case.
Article 59 When conducting tax inspection, the personnel sent by the tax authorities shall produce the tax inspection certificate and the tax inspection notice, and have the responsibility to keep secrets for the inspected; If the tax inspection certificate and tax inspection notice are not produced, the inspected person has the right to refuse the inspection.