The Research On Tax Risk Management Of The A Enterprise

Large enterprises have some features, like large-scale production,multisectoral operation, complex internal organization structure and multitudinousbusiness segments. All of these characters make large enterprises have to face amore complicated taxation environment than others. If they got taxationirregularities, they would not only suffer tax inspections from tax bureau，but alsosuffer doubts from customers and investors(if any).Their business and reputationwill take a loss. Therefore，under this tax condition, building a tax risk managementsystem is necessary to large enterprises.This article select the typical enterprise A Enterprise as the object of study,discovering how to build a tax risk management system by analyses a specific taxrisk case. Firstly, it uses ratio analysis and tax rate，which are two methods of taxassessment, to identify the risk of over-all tax, added-value tax, business incometaxes and consumption taxloan of A Enterprise. Secondly，it analyze the origin oftax risk in external aspect and internal aspect. External factor include tax policyrisk，tax collection risk，environment risk. Internal factor consist of low tax riskmanagement consciousness, simple tax risk management mechanism, unimprovedinternal control, lack of compound tax talents, improper tax planning. At last, thetax risk management system suitable for A Enterprise will be proposed. Themanagement framework could help large state-owned enterprises like A Enterpriseconstructed their own management system.