Theory And System Of Enterprise Taxation Risk Management Performance Evaluation

The enterprise risk management frame research and the application already had the certain development in the western developed country, its theory frame and actual management system very good instruction enterprise's production management. But, the people have not brought to the enough attention the taxation risk management, not brings into line with the taxation risk the enterprise in the comprehensive risk to carry on well the system consideration. The risk is the company in the management process the determinism, enterprise taxation risk does not come from two aspects—interior and exterior, the present paper is conducts the system research to the enterprise interior taxation risk. The enterprise interior taxation risk is involves the entire enterprise (company) the system question, but is not such which misunderstands merely is a taxation question or the financial question. The decision company hands over any tax, the junction how many taxes is company's service, but is not the finance. Therefore company in determination management way, sales pattern and time sales contract provision, must have first to link up with the financial department, determined does not have the question when the finance and the taxation, then carries out. The service personnel not be contract all can sign.Speaking of domestic, although very many enterprises realize to the taxation question importance, also has the minority business enterprise to realize to the taxation risk question existence, and through improves financial personnel way and so on service quality, invitation tax adviser reduces the enterprise with every effort the taxation risk."Taxation Risk Management Performance Evaluation"has two meanings: One is "Evaluation Risk", namely analysis future tax payment decision-making whether science legalization. The other is estimate whether tax risk management does achieve the anticipated target as well as the goal realization degree."Taxation Risk Management Performance Evaluation"proposed by this article is always stands in the enterprise strategy management highly carries on the analysis, take enterprise value maximization as core.