Tax Risk Assessment And Prevention Of Oil And Gas Enterprise

In recent years,along with the continuous development of market economy and the gradually reform of tax system,the function and status of tax has been strengthening,the legal framework of tax laws and regulations also becomes more complex.While the tax environment faced by enterprise changes constantly,the tax-related risks for enterprise becomes more apparent,which especially holds true for the oil and gas companies.As the big contributor to the tax revenue of China,oil and gas companies always involves with potential problems such as heavy tax burden,complex tax environment,and high tax risks.Thus it’s necessary for companies to pay specially attention to the tax management.In order to strengthen the pre-tax administration and reasonable control of tax risk of such big oil and gas companies,the State Administration of Taxation issued the “Big Companies Tax Management Guidelines(On Trial)”(National Tax﹝2009﹞No.90)on May 2009,which regulate the organization construction of tax risk management,countermeasures of risks,internal control,risk identification and assessment and other issues.We study the tax risk assessment and prevention of oil and gas enterprise under this background,take the ZY oilfield,typical representative in oil and gas enterprises,as an example,design a questionnaire based on the probable tax risks to identify and assess the enterprise existing tax risks.Through the analysis of the questionnaire,this study investigated that there existed issues on tax risk management system,tax risk management organization,risk prevention consciousness of management layer,the quality of tax staff,communication mechanism,financial accounting management and other aspects,offered relevant prevention proposals to control and eliminate tax risk,and brought some illumination to the oil and gas enterprises on tax risk assessment and prevention.