Big Business Tax Risk Management Research

Large enterprises are the companies or groups with the huge sales income 、registered capital and assets. They generally have complex structure、 unified internal controls and high tax compliance level. Large enterprises are the principal part of the state economy,the tax they payed have cover ed more than the half part of the total state’s tax income, and the propo rtion is increasing year by year. Because of the large enterprises’ characte ristics been mentioned above, the tax management on them is always a i mportant prat of the taxation bureau’s work. At the same time, the big business also attach importance to the tax risk management, if the tax p ayed by the big business is not enough, the company will face the punish ment from the tax bureau. So every country pay much attention on the big business tax risk management.In the world, the tax risk theory and practice have developed for many years. Chinese scholars have researched the project for some years,they think, carrying out specialized manageme nt on the big business is to keep pace with the international development. It is not only a great progress for the tax bureau, but also a improvem ent for the companies. In 2008, china studied from the other country, t he state tax bureau set up the big business management department, to h ave a professional management on the big business. The department have released a document named:The project to deepen the state and local t axation bureau tax management system reform to carry out a big change on the big business tax risk management, make the management be more modern.At the same time, Big business management department also rel eased a document named:The project to deepen the big business tax servic e and management reform.This document puts forward that we should pro mote the hierarchy of big business tax management and strengthen the co operation between the state and local taxation bureau, to promote the eff ect of the big business tax risk management. So that the big business coul d operate continuously in a well environment.On this background, i pro mote to have a research on the big business tax risk management, becaus e my own work is mapping this project and to carry out the research on the big business tax management, especially from the city level, is quietl y necessary. First, it could help the taxation bureau to realize the goal o f increasing tax income, as the large enterprises have a well proportion i n the tax income, the management effect is very important for the tax b ureau; second, it will promote the effect of the tax management. large enterprises are complex, they need much collection and management reso urce, but the tax bureau’s human power is limited, so effectively distrib ute the resource is very important; third, it can accelerate the tax internal controls of the large enterprises.many risk have occurred is from the un intentional mistake of the big business. so,if the tax bureau could provid e some remind for the big business,the risk maybe be avoided.This resea rch could provide some referenced advises for other taxation bureaus. This article studied the theory of risk management, especially the theory and application of the coso framework. Based on these, from the point of taxat ion bureau, this article had a detailed investigation on the big business ta x risk management of the** local taxation bureau, the content includes t he professional big business tax management pattern, the structure of the organization, staff and the big business tax management practice in** 1 ocal taxation bureau. To make the research be more definite and practica 1, this article chose two typical big business tax risk response case in fina nee and manufacturing industries to have a analysis, so that we can sum marize the problems in the big business tax risk management of the** lo cal taxation bureau.Base on these above, this article found that, the mec hanism of the big business tax risk management is not so perfect, the tea mmate is not enough and professional,the level of the information is low and the big business tax service mechanism is not so well and so on probl ems. Some of the problems come from the state bureau, some come fro m the city bureau. By finding the causes of these problems and looking f or some advanced big business tax risk management practice outside and domestic for referencing, countries like America, Britain, Netherlands and Australian, cities like Tianjin and Liaoning, we have a conclusions on ho w to improve the work effect of the big business tax risk management. Th ese advises from the state hierarchy are completing the standard of the bi g business tax risk management, strengthening the cooperation between th e state and local taxation bureau from the province hierarchy; from the city hierarchy,we should establish the mechanism of the service in big busi ness tax risk management, so that large enterprises could have a good exc hange with the tax bureau. We should also complete the operation of the big business tax risk management. On locating the tax risks of the big b usiness, we should promote the accuracy of the risk identifying. For the problem of human power not be enough, we should make the staff to be more professional so that, the risk response will be more effective. All the measures above will make the big business tax risk management of th e** local taxation bureau move towards be more modern gradually. In th e future, this topic should have a more abroad research scope, it should also focus on the tax policy management, and the tax law enforcement r isk and more tax services, so that the big business tax risk management could be more comprehensive in the future。...