Research On Construction Of Enterprise Tax Risk Management System

In recent years, Gome, SuNing, ChangHong, China’s PingAn and many other well-known enterprises fell into the"tax gate"scandal, which made a greater loss to the normal business. The tax risk is a big challenge to corporate managers’ capability of risk management. Effective management of tax has become a very important business that managers must to face to.This article try to build the corporate tax risk management system from the perspective of a comprehensive risk management. Based on the analysis of the situation of China’s tax risk management and "big corporate tax risk management guidelines (Trial)", the corporate tax risk management system is divided into three parts-prevention module, identify, assess and respond module,monitoring and evaluation module. The part of "prevention" elaborate how to built the internal environment. The part of "identify, assess and respond" is focusing on the tax risk identification and assessment methods, using method of combining qualitative and quantitative to assessment risk level. After that, analysis how to response to the tax risks. In the part of "monitoring and evaluation", we supervise the entire process and evaluation of the risk management system, in order to ensure that the corporate tax risk management’s effective operation. Finally, through a case to explain how to build corporate tax risk management system in practice points and explain tax risk assessment in the specific method.This article pay great attention on the government’s police guidance. Strive to provide enterprises with a set of feasible tax Risk Management System Guide.