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Practice And Exploration About Tax Risk Management Of Large Enterprises In Sichuan Province

Posted on:2015-04-17Degree:MasterType:Thesis
Country:ChinaCandidate:D H WuFull Text:PDF
GTID:2309330434452249Subject:MPA
Abstract/Summary:PDF Full Text Request
Tax risk management is the development tend of international tax management, the implementation of risk management is a major task for the reform of China’s tax collection and management. The reform of the fiscal and taxation system is the important content of the party’s Third Plenary Session of the eighteenth central committee. Tax revenue will be expected to determine the levels of the government budget. This will change the law enforcement of taxation income oriented, is conducive to the tax authorities in accordance with the principle of legal tax, Levying taxes according to law. Tax compliance has become the common goal of both sides of tax authority and taxpayers.Exploration of tax management implementation risk driving is a significant innovation of the tax authority, which has dual significance of legal and practical level. This paper from the perspective of tax authority, establishing a risk oriented tax management concept, guiding the taxpayer a tax risk management system, shifting the management focus to advance, paying attention to the process control, putting the management and tax service in the equally important position, improves the collection and management efficiency, and reduces the taxpayers tax risk, improves the taxpayers satisfaction and degree of tax compliance.The study focuses on The practice of tax risk management of large enterprises in Sichuan Province.The domestic and foreign research theory and the results of are sorted.As Sichuan Province on the big enterprise tax risk management is carried out, combined with the present situation of enterprise risk management of Sichuan Province, this paper makes in-depth analysis of the problems and deficiencies, further explores the effective ways and methods of risk management of large enterprises, puts forward the optimization strategy suggestions of tax risk management of large enterprises, promotes the tax authority and enterprise cooperation, reducing the risk of loss of revenue.
Keywords/Search Tags:large enterprise, tax risk, management
PDF Full Text Request
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