The Research On Tax Risk Management Mechanism Of Commercial Bank Under The Background Of Replacing Business Tax With VAT

In recent years,China's tax system has been constantly reform and improve,the tax regulatory system has become complex and diverse,so that the tax infiltration to varying degrees to all aspects of business management,enterprises need to deal with the increasingly prominent tax risk.Since May 1,2016,China's business tax levied on value-added tax(hereinafter referred to as "Tax change")pilot work to promote.The nationwide financial industry taxpayers all included in the "Tax change" pilot range from the original payment of business tax to pay VAT.The purpose of "Tax change" is to completely complete the original business due to the collection of business tax and the closure of the VAT chain deduction chain integrity,effectively avoid the duplicate tax under the business tax system.However,the "Tax change" increase the pilot,but also to the enterprise tax management put forward new challenges,how to manage the tax risk smoothly through the transition period caused widespread concern."Tax change" before and after the change in tax policy,to the pilot enterprises of tax managers and accountants to accurately use the tax policy and standardize the operational procedures and skilled practical operation of the ability to put forward higher requirements,if the tax policy is not in place ignoring internal control in all aspects of operations will increase the tax risk of the enterprise,bring about tax risks,and thus affect the management objectives and compliance objectives.Based on the above reasons,it is necessary to study the tax risk management after "Tax change".Due to China's tax risk management research started late,there is a little information can refer,especially in the financial industry."Tax change" started so late for the commercial bank that tax risk research is rare.Therefore,it is a new topic to explore which is challenging and meaningful.In this paper,commercial banks,as the research object of tax risk management,are found by commercial research methods and empirical methods.The commercial banks have not paid enough attention to tax risk management,and cannot adapt to the "Tax change" Policy changes in the tax risk management system.Based on the theory of tax risk management,this paper analyzes the impact of"Tax change" on commercial banks on the basis of the specific situation of commercial banks before and after the "Tax change",and through extensive study,The commercial banks "Tax change" by the relevant tax risk to make a systematic analysis and elaboration.Finally,according to China's tax authorities issued a "Large Enterprise Tax Risk Management Guidelines" to build a complete set of tax risk management system to help commercial banks to avoid tax risk,improve tax risk management capabilities,and further achieve the goal of sustainable development.