Research On Enterprise Tax Risk Management

Management issue has been the topic of the human studies. From the ancient tribal chiefs of the division of labor to the modern State management, enterprise management, all reflect management issues. Risk management is one aspect of modern management, and the success or failure of risk management determines the future development of the enterprise, and accurate assessment of business risk can effectively reduce the loss of enterprises, reduce management costs.Risk originated in Western countries, but the researchers initially studied the basics of risk, Knight in the "Risk, Uncertainty and Profit," said a probabilistic risk is the uncertainty of random events. With economic development, researchers gradually shift in focus to the study of risk management in the enterprise application. Modern scholars apply the theory of risk management to enterprise tax risk management. Since May 2009, State Administration of Taxation issued the "big corporate tax risk management guidelines (Trial)" notice; large-scale enterprises are gradually built up the tax risk management mechanism, avoiding the risk of tax. However, small and medium enterprises in China has not really established comprehensive tax risk management mechanism, this article is based on the notification of the State administration of taxation, trying to design a tax risk management mechanisms applicable to small and medium enterprises, raise the level of tax risk management of Chinese enterprises.Significance of research on tax risk management involves the following aspects. First, the enterprise tax risk management helps reduce the risk of corporate tax, the enterprise to maximize the benefits. Second, the enterprise tax risk management helps reduce tax collection and administration costs and improve efficiency. Tax risk management helps to achieve win-win between enterprise and levying institution.This paper studies the use of empirical analysis and normative analysis of the amount of a combination of methods described in detail the basics of tax risk, tax risk management mechanism while the use of qualitative analysis and quantitative analysis methods are described vividly. This content is divided into six parts. The first part is introduction, mainly to explain the research background, research significance, relevant literature review, and research method and research system. The second part is the basic theory of tax risk management, including definition of tax risk, tax risk management defined the basis for tax risk management and risk management affects the tax-related factors. The third part of our business tax risks and causes of the main risks of the status quo of China's corporate tax analysis, find out why. The fourth part is related to state business tax risk management experience and learn from, respectively, the Netherlands, Britain, Australia and other countries of the enterprise tax risk analysis, from which the search for risk management of China's corporate tax from the experience. The fifth part is the design of corporate tax risk management mechanism, respectively, from tax risk management objectives, tax risk identification, measurement of the risk of tax, tax risk response, risk management, tax assessment in five areas of tax risk management mechanism described. Part VI is the enterprise tax risk management analysis, attempt to more accurately through an instance of tax risk management mechanisms presented.The paper concludes with the following aspects. First, China's enterprises lack a sound tax risk management system, enterprise risk management, lack of awareness of the tax risk. Second, to establish an effective tax risk management mechanism can avoid unnecessary tax risks and promote the production and operation. Third, the impact of China's corporate tax risk factors includes internal factors and external factors. Internal factors have a sense of lack of paying taxes according to law, tax professional quality level is not high, the enterprise internal control system is not sound. External factors were the complexity of our tax system, changes in the external economic environment, nonstandard nature of tax administration and tax revenue, such as the lack of publicity. Fourth, the establishment of tax risk management mechanism is necessary.This innovation is that this article in accordance with the guidelines for the large enterprise tax risk management (for trial implementation), the effect of general systems enterprise tax risk factors summary and summarized, combined with the guidelines for general analysis of enterprise tax risk management system, made for enterprise tax risk management mechanisms.Disadvantage of this article, although I pay taxes on our risk management information and detailed access to learning and practice in risk management for corporate tax made a certain amount of investigation, the tax on corporate risk management practice in a number of specific problems cannot be a clear understanding of and this has to a certain extent, affected the research for this article.