Research On The Tax Risk Management Of Large Enterprises-Case Study On Hubei Local Taxation Practice

At present,the number of taxpayers in China is becoming more and more,and it makes the shortage of the human resource in taxation system.Checking every taxpayer is not the possible and practical way,and the localized management which applied by tax authorities can not meet the requirement of the current tax collection situation.In the context of economic globalization,many countries in the world have begun to do the research on the risk oriented management of large enterprises.Since 2009,the state administration of taxation has also started the work of tax risk management in large enterprises.The object of the research in this article-the practice of Hubei local taxation is coming from this.The article introduces the theory foundation and the process selection of tax risk management in large enterprises.Firstly,it presents the definition and characteristics of large enterprises,and the difficulties on tax management of large enterprises.Secondly,it studies the risk oriented tax management and tax compliance theory,and it explains the reason of tax risk management in large enterprises through the theory of tax compliance.And it summarizes the six contents of the process on tax risk management through the theory of "Enterprise Risk Management-Integration Framework" from COSO.Briefly introduces the basic content of the process.And then the article introduces the development of tax risk management in China,and also presents the policy background and innovations of the work on large enterprises'tax risk management in Hubei province in 2015.And analyses the six steps of practical of large enterprises tax risk management in Hubei province,which is including risk identification,risk analysis,risk ranking and risk treatment,result evaluation and summarize.Especially through to identify the risk factors are classified,Points out that the big corporate tax risk categories including systemic tax risk,policy-type tax risk,operational tax risk and management of tax risk.Improve in hubei are summarized in the local big corporate tax risk management of the main factors,the main content and the cause of all kinds of tax riskAt the end of article,according to the category of large enterprises tax risk,the writer gives suggestions on the management of tax risk of large enterprises.And points out that the tax risk management of large enterprises must start with improving the taxation system,strengthen the certainty of policy interpretation and the consistency of execution,pay attention to the team building and personnel training in taxation system,strengthen cooperation between state administration taxation and local taxation bureau on procedure of tax collection administration.