Research On The Tax Risk Early Warning Of Enterprise

In the context of the rapid development of market economy, every business will befaced with different levels of risk, tax risk is one of them, and the tax risk has strongconcealment is not easy to be found, but once it broke out companies will bringimmeasurable impact even lead to bankruptcy. May2009State Administration ofTaxation issued a "big corporate tax risk management guidelines (Trial)", the documentstates that the risk of corporate tax includes two aspects: On the one hand is an enterprisetax-related behavior in the course of business did not follow the relevant provisions ofthe tax law, for example, deliberately underpaid tax due to tax evasion and, on the otherhand refers to the corporate financial officers are not well tax or no understanding of thespirit of full use of tax-related policies have led companies to pay taxes should payheavier tax burden, but the main emphasis of the former document. Promulgation of thedocument marks the corporate tax risk has attracted national attention, so we have apractical significance for the research on tax risk warning.First, this article embarks from the discussion of the definition of tax risk, and then,this paper expounds the formation causes of enterprise tax risk, and then, using the valuechain analysis to enterprise of various economic business activities are decomposed,using the method of combining quantitative and qualitative analysis to find tax riskpoints, enterprises may face, matter and afterwards, the focus of this article is through theadvance the construction of tax risk early warning system, and through the case analysisverify the validity of the after tax risk early warning system, ensure the enterprise tax riskearly warning system has practical value, finally, on the basis of tax risk early warningsystem to build, to build of tax risk early warning system of supporting mechanism,make the enterprise more effective and comprehensive tax risk early warning system.In this paper, a combination of theoretical and practical approach to tax risk related knowledge specifically addressed warning, applied to the tax risk in buildingearly-warning model of statistics, economics, management science, and part of theprogram matlab, fully embodies the cross-related disciplines integration of research taxrisk early warning made some constructive suggestions.