The tax risk is one of the enterprise risks. With the enlargement of enterprise scale and the complexity of enterprises’organization and operate mode, the tax risk is increasingly significant. In particular, after the events of Enron and World-com financial fraud, it promoted the western developed countries having great importance to the enterprise tax risk and began to explore the ways to solve enterprise tax risk. By accumulating enterprise successful experience of the tax risk management, gradually improve enterprise tax risk management system, which core contents includes enterprise tax risk identification, assessment, response, meanwhile, has a group of professional knowledge and rich experience of tax risk management personnel.Compared with western developed countries, enterprise tax risk management practices late in China, which begins in recent years. Although it has been written many articles about corporate tax risk management, but the research results for tax risk management system are rare. This paper puts forward by the COSO’s overall risk management framework for clues, defines the definition of enterprise tax and tax risk management, introduces the process of our country enterprise tax risk management and its existing problems, sums up the successful experience of western developed countries and acquires enlightenment, finally how to build enterprise tax risk management system in our country has made details in this paper. |