Research On Tax Risk Management And Prevention And Control Of Large Enterprises

2015,with the wave of tax collection reform after another,big corporate tax revenue as a national "key" to 20% of the number accounted for 80% of the revenue,the State Administration of Taxation increasingly strengthened in recent years for large enterprises emphasis on professional management,risk management and control techniques have become to improve the efficiency of the tax department of taxation and internal risk control mechanism means.Since 2008 the establishment of the State Administration of Taxation,Division of large enterprises,the introduction of "big business tax risk management guidelines(Trial)" and the 2011 "order",indicates that China has initially established a research tax risk management for large enterprises,and strive to build a complete tax areas of modern management system.Large enterprises have their own production and management features,risk management and prevention research tax issues in the collection and management system reform still a key issue.Tax risk issues are emerging,and the tax authorities to strengthen internal controls is critical two aspects to build large corporate tax risk control system is the main content of this paper.In this paper,the first and second parts from the qualitative theory of risk prevention and control of domestic and foreign departure taxes,risk prevention and control research of large enterprises under the definition definition and characteristics,to determine the qualitative research paper mainly advise on risk prevention and control of largeenterprises to build the collection of modern innovation model.In theoretical research,the key step in the study of the risk management and control of tax issues is how to find a solution and prevention risk problem of the key points and methods,follow the principle of dealing with the problem of,in the process of comprehensive reference with western economics,advanced pipe on the basis of relevant theory,psychology theory,create a new management model and management model,such as "risk management node control theory","H type two-way mutual management mode",create advanced management concept,to solve the tax authorities and enterprise internal tax risk management and prevention and control of the key issues.The fourth part in view of the present situation of our country,big enterprises and big enterprise tax risk management and prevention and control research from the tax authorities of the two analysis,will be conducive to the formation of a comprehensive reform of the administration mode of the prevention and control of risk management of innovation: form a unified system of risk management and control of tax from establishing tax system of risk management and prevention and control of organizational structure,establishing enterprise internal risk assessment mechanism and process,national network based information collection and use of the database,large enterprises management team construction,especially the establishment and connection of the communication mechanism of the enterprises and tax authorities.In addition to the theoretical analysis,this paper in the fifth part,from the start with an analysis of a cigarette industry,from the enterprise's own system construction,the risk control model were corporate self-examination,find examples of risk and to take relevant measures for prevention and control.