Research On Tax Risk Management Of J Co.Ltd

For high-tech enterprises,tax risk management is an important part of its risk management.An effective management of tax risk not only enables enterprises to avoid tax penalties,but also can find in advance the potential risks in business management,and to take measures to avoid the occurrence of tax risks.In this study,the Harbin J Co.Ltd.was taken as research object.This research analyzed the tax risk situation of J Co.Ltd.,and constructed a J corporate tax risk management evaluation index system,in order to provide a reference for the tax risk management program.Firstly,this study defines the concept of tax risk,and describes the general situation of J Co.Ltd.It describes the current tax situation of J Co.Ltd.On this basis,this study further elaborated factors that causes its tax risk and existed problems of tax risk management of J Co.Ltd.Secondly,this study discussed the causes of tax risk management of J Co.Ltd.Among them,the causes of tax risk management of J Co.Ltd.include the lag of tax risk concept and the lack of internal professional tax risk management institution.Thirdly,based on the current situation of J Co.Ltd.,this study constructed an identification system of tax risk management in J Co.Ltd,and use the analytic hierarchy process(AHP)to determine the index weights.Then,by using the fuzzy comprehensive evaluation method,the tax risk management of J Co.Ltd.was assessed.Finally,based on the above analysis,this study put forward a tax risk controlling system of J Co.Ltd..