Research On The Tax Risk Management Of A Rural Credit Cooperative Union

As the main part of the market economy,banks play an important role in the regulation of leverage,but also face a variety of risks.In order to continuously improve the core competitiveness of the bank,its risk control ability is bound to be raised to a new level,and the tax risk is one of the important risks.Rural credit cooperatives as a member of the banking industry,compared with other commercial banks,management system is not perfect and the ability to bear the risk is weak and it is lack of tax risk management consciousness,so it need to strengthen tax risk management awareness,and get professional guidance in this area.Based on the field survey of A rural credit cooperatives,according to the tax risk of cooperatives that currently exist,put the tax risk management system as the research object,by using the method of tax assessment indicators,the paper attempts to construct the tax risk management system.Firstly,the paper inductives the relevant tax risk management theory,including the definition of tax risk,tax risk management,etc.,to provide the theoretical basis for the following research.Secondly,combined with the A Credit Union's organizational structure,work flow and work status,the paper analyzes the main reason of tax risk.Thirdly,based on the cost efficiency principle,starting from the tax risk identification,coordinating organization reengineering and restting responsibilities,using the tax assessment indicators to find tax risks,the paper deeply analyzes that how to evaluate the tax risks.And then puts forward the tax risk audit procedures to complete the basic tax risk management system.Finally,according to the business and management features of the union,in order to ensure the tax risk management system to operate effectively,the paper puts forward to perfect union's related tax risk measures and management system.