Study On Tax Risk Management System Of Large Tax Enterprises In

Large enterprise is the support of the national economy, has a huge contribution to the national economy and the financial revenue, a good tax risk management work is conducive to the stable development of the economy.With the rapid development of economy and society, the management mode of the tax authority has lagged. Lack of policies and regulations, not perfect management system, the lack of information construction, not comprehensive security measures and other issues become increasingly prominent, increasing the risk of large corporate tax management.In August 2008, actively exploring the tax risk management of large enterprises,the State Administration of Taxation founded Big business administration department.the State Administration of Taxation. In 2009, the State Administration of Taxation issued a "Large Enterprise Tax Risk Management Guidelines(Trial)", making it clear to carry out tax risk management for large enterprises. Risk oriented tax management has become the mainstream of the tax management of large enterprises.This paper analyzes the problems including the management mode, information construction lagging behind and the supporting measures in Y Province. Combined with the advanced experience, the paper proposes the system content suitable for the large enterprise tax risk management path in Y province, to reduce the tax risk.This paper is divided into four parts, researching Y Province big tax risk management system for corporate tax study. The first part of the big corporate tax elaborates on the basic theory of risk management system,which summarizes the developed countries, such as Britain, the United States, the Netherlands, and the advanced experience of Anhui, Jiangsu and other places in China. The experience is concluded to build large enterprises in our province tax risk management experience for reference.The second part is the summary of the current situation of the tax collection and administration and the practice exploration of big businesses in Y Province. It analyzes the lack of configuration in existing policies and regulations, lagging information construction, not perfect supporting facilities, etc.The third part focus on the construction in the big corporate tax risk management system,including the organization mechanism, measures and indicators to identify, business process, performance evaluation, informatization construction, talent guarantee system respectively.The fourth part of Y Province tax realities made the recent planning, transition and long-term vision for the transformation of the development goals.The fourth part is directed at the reality of Y Province State Administration of Taxation. Based on the construction of infrastructure, the conservative path, the ideal path and the practical path are designed according to different times and their effects are analyzed.