A Province， State Tax warning assessment systems practice- Based on the new public management and risk management perspectiveAbstractIn recent years， with China's economic and social development in depth， the tax administration proposed new requirements in the context of the rise of new public management movement， the State Administration of Taxation has established services for the taxpayer， the taxpayer needs-oriented guiding ideology of tax administration， and according to the situation of the overall development of the new era tax requirements and tax collection work to introduce the concept of risk management， the implementation of the strategic initiatives of the tax risk management， and change the tax administration from passive to active， from the past "after" management to the "prior" to prevent change， which means that tax authorities need to strengthen the analysis of corporate tax information， production and operation of tax-related information， early warning， with the tax information technology in recent years， the results through the design of scientific and rational tax warning indicator system and the tax assessment model， improve the tax assessment mechanism， in order to improve taxpayer compliance， reduce tax risks and tax collection Prevention focus of the tax administration to tax risk transfer can not be separated from the system， processes such as a series of improved collection and management measures， local tax authority in tax services and tax risk management have done a lot of work and achieved some results， while the A Province IRS under the tax situation， summed up the experience of tax work in recent years， developed the assessment system of taxation warning， thus warning of tax risk， tax assessment management combine to tax collection and management of long-term mechanism to establish an important role in this paper a new perspective of public management and risk management practice of the system to summarize and analyze and learn from the achievements of universal significance in the contemporary new public management theory and the theory of risk management to analyze the problems and propose Keywords: new public management; risk management; tax warning; Tax Assessment
