Research On The Tax Risk Of The Non-residnt Enterprises

When time come to the21century, the investment activities of the non-residententerprises have been promoted frequently. The tax authority has paid more attentionsto them because of the contribution to the tax income of the non-resident enterprisesbecame more significant. The problems of tax risks came from the development of thenon-resident enterprises should be considered seriously. Especially, after theimplementation of the enterprises income tax law, the non-resident enterprises havebecome a vital supervisory object for the regulatory authorities. Due to the specialityand the necessity of non-resident enterprises, the problems of tackling the tax risksand the management of tax risk should be taken into consideration when takingattention to the external tax influences of these enterprises.This paper aims to choose a brand-new angle to research the issue of how toexplore the possible tax risks under the new social and legislated circumstance.According to the understanding of polices on the non-resident enterprises includingthe601stand698thfile published by the national tax department, further analyse theinternal origins based on the system of internal control in tax risks, building themethods of internal control of tax risk and the system of external monitoringeventually. The dissertation adopts the method of combining the analysis oflegislations and the actual cases in order to distinguish the tax risks in the transactionof share transfer and amounts of investment activities. After researching the reasonsof these risks as feedback to the internal control system, raising the proper suggestionsfor enterprises to take charge of their tax risks.