The CF Enterprise Tax Assessment Of The Risk Management And Prevention

The enact of the policies that are relevant to "Enterprise Risk Management", is a sign that the enterprise-wide risk management and the sustainable development of enterprises get constant attention, while enterprise risk management of taxation is also gradually moving towards the vision of managers. Compared with the practice of foreign enterprise taxation risk assessment, the most of China’s businesses haven’t realized the urgency of tax risk assessment. Their practical works merely rely on the external tax risk classification and monitoring of the tax authorities, and the internal passive defense of the financial department on the tax risk. Enterprise tax risk assessment research carried out and establishment of an effective enterprise risk management framework, have important guiding significance and practical value for the strengthening of our corporate risk control, constantly improving the enterprise governance structure, enhancing risk prevention capability and improving the enterprise competitive advantage.Based on the study on definition of risk on the enterprise tax, classification, guidelines, and the basis of elements, the goal of enterprise tax risk management is clear, the importance of building enterprise tax risk management framework is illustrated with detail, and the enterprise tax risk identification and assessment, supervision and improvement has carried on the detailed description. With the help of value at risk and risk measurement theories, the author systematically researches the formation mechanism of enterprise tax risk, analyzes its reaction mechanism. Under the case analysis on a production tax risks of an incorporated company, and research and development, investment, procurement, production, sales of the whole process of tax risk points. Further put forward the enterprise tax risk prevention system construction process and the importance of environment and put forward the optimization of enterprise tax risk control policy recommendations and specific operational measures for its implementation.