Resarch On Tax Risk Management Of Large Enterprises

Since the reform and opening up,China’s economy has been in rapid development,and large enterprises in which has been playing a very important role,not only to lead the pace of economic development of our country,the tax revenue in our country has also made a contribution of money.Therefore,the large enterprise tax management,has been the highlight of national tax,which is to implement the tax task and an important part of the social and economic stability.The government work report Premier Comrade Li Keqiang at the fourth session of the twelve National People’s Congress on the May 1,2016 will be the full implementation of replacing business tax with value-added tax(VAT),will expand the scope of the pilot to the construction industry and real estate industry,financial industry,life service industry,put forward the urgent need for a new tax that is undoubtedly the work of large enterprises management.The structure of the scale and complexity of the business characteristics of large enterprises have decided the tax management difficulty,due to the establishment of tax administration of large enterprises in China for only a short time,the relative lack of resources,collection and management is relatively backward,lack of management experience.In addition,from a practical point of view,the majority of large enterprises have not yet established a strong tax risk prevention and control system,corporate tax risk awareness needs to be further strengthened.Want to implement risk management in large enterprises,only rely on the supervision of the tax department,it is difficult to achieve the purpose of completely eliminate risk.The enterprise management departments at all levels must change management concept,from the past "combat +game" management style,to "trust + management" and "tax" management pattern,improve the management strength.At the same time,should innovation management,the management of the starting point to further to large enterprises,and help enterprises to take the initiative to understand and guide defense of tax risk,raise the degree of tax compliance,and ultimately achieve win-win cooperation for the purpose of tax.This paper not only from the macro analysis pointed out that the existence of large enterprises in China designated standard,organization and risk management and other issues,but also deep into the enterprise,to find the deep-seated reasons from the existing typical large enterprise problems,from two aspects of managers and managers to explore more.Accurate and detailed analysis of problems and causes.At the sametime,we can learn from the mature management experience of foreign large enterprises,such as the standard,the organization and the management function and the management mode.Through the comprehensive analysis of tax risk management and puts forward the following thought: large enterprises to improve the management mechanism,optimize the management process,innovation management,strengthen the information utilization,attention to personnel training,to provide tax risk management suggestions for China’s next big business.