Research On Risk Assessment On Tax Planning Of Chinese Commercial Bank

Banking, as the principal part of Chinese financial system, is one of the industries withheavy tax burden, which accounts for a large proportion of the total cost in commercialbusiness. Tax planning, the necessary means, could reduce the tax burden, expand after-taxinterests and improve its own competitiveness, which attracts most attentions. But at the sametime, there is various kinds of planning results, in which a certain degree of risk may beinvolved in while it makes efforts to reduce tax and increase profits. If we make a blind try toplan tax with no discount on risk, the result may be just the contrary, even so far as toeconomic crimes. It is closely related to quantitative risk assessment that commercial banksmake a good tax planning and achieve the desired results for the tax planning China’s toconstantly changing Market-oriented economic and legal environment to do tax planning, andplanning to achieve the desired results, At present, there is a little bit researches on riskassessment with mathematical techniques, and there is no unified and mature theoreticalsystem and framework. Therefore, it is an urgent issue to be resolved on how to identify andassess the risk of tax planning and make great management.The background and the significance of this thesis is firstly proposed, and the papersummarizes the research situation of domestic and foreign on tax planning and its risk.Combined the meaning and the causes of tax planning risks, it analyzes the features ofChinese commercial banks’ tax planning; Secondly, on the basis of tax planning riskidentification, the paper constructs the initial risk assessment index system, and screen thoseindexes with SPSS software through finishing the questionnaire data; Third, with the entropymodel, the three scales method and the matter-element analysis, the paper constructs the riskassessment model, in which entropy model for the selection of experts, three scales methodfor the determination of indexes’ weight, and gray matter-element analysis for the finalevaluation; Last, the practice and application of risk assessment model is further elaboratedwith empirical research.