Research On The Risk And Countermeasures Of Enterprise Income Tax In LX Oil And Gas Development Corporation

China's oil companies are currently in an important moment of sustainable development,a lot of oil field has been in the middle and late stage of development.For a heavier tax burden of petroleum enterprises,the tax cost accounting for enterprise cost and profit before tax proportion greatly,improve the level of tax risk management to improve the capital management efficiency and financial management capacity,reduce the tax cost and tax risk,and to promote the development of the enterprise.Compared with other taxes,the risk of enterprise income tax is higher,and the risk is greater.Based on this situation,this paper takes the petroleum enterprise income tax risk management system as the object of study,to improve the oil enterprise income tax risk management system has important practical significance.This paper to the case enterprise LX oil and gas development company enterprise income tax tax risk management system as the research object,on tax risk management theory research present situation as the background,the method of combining theory with practice,a detailed examination of the LX oil and gas development company enterprise income tax risk management in the presence of questions.In the clear the enterprise income tax risk management system based on,using expert investigation method and literature method of LX company enterprise income tax risk risk identification,recognition of the tax environment risk,tax policy according to the risk,tax risk behavior,tax audit risk the four tax risk factors.In this paper,the expert scoring method and multi-level fuzzy comprehensive analysis method to identify the risk factors for risk assessment,in accordance with the importance of risk and the key to the various risk factors.Finally,according to the actual situation of LX company,put forward effective measures to deal with.