Governance Pathways for Tax Risk Management by Tax Type in Sichuan Tobacco

Abstract

The traditional tax administration model is increasingly inadequate for the demands of high-quality, data-driven tax governance. To reduce tax management risks in the Sichuan tobacco industry and promote the sound development of cigarette taxation, a province-wide questionnaire survey was conducted to assess the current state of tax-type risk management. The results reveal prominent risk concerns, characterized by weak institutional mechanisms, limited information support, inconsistent standards, and evident governance gaps. In response, this study proposes an optimized framework for tax-type risk management based on four dimensions: top-level design, platform support, refined governance, and safeguard measures. The framework aims to advance a standardized model of digital tax risk governance and to provide theoretical and practical support for the modernization of tax governance.