M Corporation Tax Management To Improve Reseach

In the modern enterprise financial management is an important part of already includes tax risk management. Oversea scholars and experts on the bill fo r the deeper research and exploration.In our country,Tax risk management research started later than abroad, Issued by the state administration of taxation in May 2009, The'big enterprise tax risk management guidelines(trial)',To guide our country big companies established in accordance with enterprise features of tax risk management models have played an important role in guiding light.But for the tax risk management,This research topic,More focused on theoretical research,Less actual case studies. Therefore as a case study,This article selects M shares the enterprise risk management, Try to set up a suit of effective operation and accord with the characteristics of their own tax risk management system,And made to evade and control the tax risk more scientific and reasonable.This paper is grouped into four chapters to illustrate the tax risk,The first chapter mainly elaborates the background,Purpose and significance of the research,The main research methods and ideas;The second chapter mainly elaborates th e basic theory of enterprise tax risk management.Key describes the enterprise tax risk management theory of the five elements and identify evaluation enterprise main tax of tax risk method;The third chapter and the fourth chapter is the focus of this artic le,The third chapter mainly discusses the M corporation tax risk management present situation and problem analysis,With reference to the competent tax authority for tax assessment indicators,Through a series of general evaluation index and evaluation index of tax analysis,Find out M shares two existing tax, Value-added tax and enterprise income tax by tax risk.From M shares the company's existing infrastructure tax risk management and risk identification and evaluation,Find out the company in the tax risk management problems.The fourth chapter is mainly shown in the third chapter of M corporation tax risk existing problems,Refactoring tax risk control mechanism is put forward,Namely:'one system,4 department,three lines of defence,7 control module, 12 major risk control points',Put forward to establish performance evaluation mechanism and make the measures of tax risk management manual.