Research On Evaluation And Control Of Tax Risk Of DA Enterprise

With the rapid development of economy and the growing size of enterprises, the role of tax risk management in the process of enterprise development has become increasingly prominent. Especially in recent years, the "tax problems" continuously happened in the global enterprise undoubtedly give taxpayers a wake-up call. In order to better avoid the negative impact of tax risk to the enterprise, the government promulgate policies to help enterprises to do a good job of tax risk management, the enterprise itself is constantly strengthening the attention of the management of tax risk.In this paper, combined with the current academic research on tax risk management and the problems in the practice of tax risk management in enterprises, we select DA enterprise as the research object, and found the objects which needed to pay attention to in the establishment of the tax risk management system by analyzing the current tax risk of DA enterprises. The main content of this article adopt the methods of combine of quantitative analysis and qualitative analysis, it adopt the method of flow chart analysis and SWOT analysis to identify the company's tax risk from to different points of view to find the company may be the existence of tax risk points. When assessing the risk of tax, it construct the index system of tax payment evaluation on the basis of the "tax assessment management approach(Trial)", using general analysis and specific analysis indicators to assess the overall and sub categories of tax risk, and supplemented by examples from two aspects of the value added tax and income tax to illustrate that the company does exist a number of potential tax risks derived from the analysis of the indicators. Then, according to the analysis of corporate tax risk identification and assessment, this paper analyzes the causes of tax risk of DA company from two aspects:the external and internal factors, and the external factors include tax system, tax policy, tax collection and management, the internal factors include tax risk control environment, risk identification and assessment, control activities, information and communication. According to the conclusions of the DA corporation tax risk identification and evaluation, in the last part of this paper, we build corporate tax risk control system based on COSO framework the proposed "eight factor'", to make the system more systematic and comprehensive, but also hope that can offer help to the tax risk management of other companies.