Research On The Tax Risk Management Of Business

On the background of the country's economy grows, many enterprises have their ownscale constantly expanding. Tax has gradually entered everywhere of the economic life andbecomes an important factor influencing enterprises gain the biggest change. As china's taxlegal system is still developing and constant reform of tax system, enterprises are thrown intoincreasingly uncertainty in the process of tax payment. In addition, since tax collection becomesmore and more stern, the serious bug in accounting and management system also cause tax risks.To offer guidance to the enterprises to carry out problems in tax risk management,2009ourstate department formulated the Advice on Large Enterprises′Tax Risk Management, this is anindication that tax risk has become an important problem in a certain degree that must be settled.How to make effective control and management of the tax risk is the main contents of thispaper.This paper consists of five parts. The preface introduces the background and the presentresearch of tax risk management. Then it introduces the theories of tax risk management inorder to build up a sound basis for the following study, and analyses the risk factors from insideand outside aspects. The third section describes the aim of the tax risk management of businessand rises the theory structure of tax risk management. The fourth part mainly studies the incometax and some turnover taxes, and builds up the early-warning mechanism. Finally, this thesissummarizes the point to operate the system of tax risk management effectively, in the hope ofimproving the system and reducing tax risk in a better way.