A Study On The Enterprise Tax Risk Management Of Shihezi

With China's comprehensive deepening of reform continued to advance,the reform of the tax administration system is deepening.Compared with the traditional way of tax administration,tax risk management is generated in the context of the new requirements of the economic development.It is the management of potential tax liability by the tax authorities in the process of collection and management of tax revenue.Tax risk management is to predict the possible behavior of enterprises(taxpayers)that do not comply with the tax law through scientific management and technical means,and take legal and reasonable management measures to avoid or prevent risks,and promote enterprises to increase the degree of tax law compliance.This minimizes the gap between taxes payable and taxes levied.Compared with foreign countries,tax risk management is still a relatively new concept in China.The current situation is that the tax authorities in China lack systematic theoretical research results in related fields,and some results can not be well verified in practice.Therefore,the research on tax risk management has not only theoretical value but also practical value.This paper adopts the methods of literature research,case analysis,practice observation,etc.,and summarizes the theoretical and practical significance of tax risk management by consulting domestic and foreign research data.This paper expounds the whole process risk management content and implementation steps,emphasizes on the methods used in risk analysis and identification and its application cases,and then puts forward the design suggestions of the tax risk management routine analysis system.Finally,the research conclusions and prospects are drawn.Some of the relevant conceptual theories focus on the concepts of risk management and tax risk management,and expound the theoretical basis of information asymmetry theory,internal control theory,tax compliance theory,and financial analysis theory that have a major influence on the construction of tax risk management system.After that,the main methods and related index design used in risk identification and analysis as the key link of risk management are highlighted,and the application of the analysis method is introduced through the case of risk analysis of Xinjiang tianye co.LTD.Based on the actual situation of the work,this paper puts forward some suggestions on the design of the tax risk management system of Shihezi Tax Bureau.The second is to set the index formula for identifying risks on a quarterly basis and on a semi-annual basis,and to remind enterprises of risks;The third is to smooth the internal and external information communication channels of the tax authorities;Fourth,we need to improve the ability of tax risk analysis by organizing professional personnel in tax risk management,strengthening individual tax service,strengthening taxpayer compliance analysis,and joining horizontal supervision of large enterprises.