Enterprise Tax Risk Management Research

In recent years, Chinese safe electrical appliances and other well-known listed companies have failedto control the tax risk in " tax " scandal. The enterprise not only suffered tax law sanctions, financial loss,but also seriously damaged the corporate image, reputation. The tax risk prediction, assessment, avoidingand dissolve, have established a set of specifications and the tax risk management control system hasbecome the enterprise risk management.The corporate governance is one of the important content.The study on tax risk management comes from the United States, and many foreign scholars, expertsin theory and in practice to further explore and study. In2009May, as the State Administration of Taxation" big enterprise tax risk management guidelines (Trial)" issued, experts, tax authorities and enterpriseshave started to explore the tax risk management. But domestic and international the tax risk managementresearch exists unilateralism, theoretical level, the typical case study less than before. I have worked intaxation system more than10years, through in-depth interview to the daily business, tax collection, taxaudit of enterprises of various tax-related case consideration and summarization, especially M is chosen asan example to study the enterprise tax risk management.The article aims at not only enrich the tax riskmanagement theory, but also the other large enterprise tax risk management.The author thinks, enterprise tax risk is due to business tax-related issues which caused by uncertaintyof the economic interests of the enterprise ’s losses.It includes two meanings: one is the less tax risk; twomore tax risk. Enterprise tax risk is potential, changeable, damage, measurability, controllability, fivecharacteristics. Enterprise tax risk management is different from tax law enforcement risk which is alsodifferent from the enterprise tax planning, but the enterprise tax risk identification, assessment andmanagement of the process, its main purpose is to prevent taxation risks to reduce economic loss. Thispaper expounds the basic situation of M company to analyze the company’s tax risk and its reason and put forward to strengthen the tax risk management recommendations.This paper is divided into6chapters. The first chapter is introduction, it introduces the purpose andsignificance of this study, literature review, research method, case selection causes and the innovation of thethesis. The second chapter studies the enterprise tax risk theory, introduced the enterprise tax riskconnotation, classification, characteristics, influence factors, may result in the loss of enterprise tax riskmanagement related theory. The third chapter introduces the current situation of risk management of Mcompany tax. The fourth chapter analysis of M company’s main tax risk, including income tax risk, tax riskand major tax items tax risk. The fifth chapter analyze M company tax risk from inside and outside twofactors. The sixth chapter, put forward to the method of improving M company tax risk managementrecommendations from five aspects,according to tax risk management related theory.Because time constraints and the theoretical level is limited, the analysis also encountered someproblems and discovered some questions in organizing the data. The thesis has to avoid omissions andinappropriate, please teachers and experts give more valuable comments.