Research On Tax Risk Analysis And Management Measures Of Enterprises In China

In the 1980's,government and enterprises in the western developed country began to focus on tax risk management.In October 2004,the United States COSO issued "enterprise risk management-integrated framework".After recent years of development and deep research,the western developed countries have accumulated rich experience in tax risk management.Due to the special national conditions,in terms of tax risk management started late in our country,along with the tax illegal events which occur frequently in recent years,the tax risk began to have drawn the attention of the government,enterprises and experts and scholars.In May 2009,the state administration of taxation issued by the "big enterprise tax risk management guidelines(trial)",guide the large companies especially fulfill its obligations to pay taxes in accordance with the state-owned enterprises,reasonable control the tax risk.According to the requirements of this guide under the guidance of national tax administration,some enterprises in the tax risk management has made some achievements,but at the same time,the existing problems also not allow to ignore.Along with the market economy system reform in our country and the advancement of global economic integration,China's enterprises face more complex tax environment at home and abroad,the tax risk has become more complicated.Therefore,Chinese enterprises need to further perfect the tax risk management measures to ensure sustained and healthy development of enterprises.In this paper,starting from the theory of risk management,standing in the perspective of enterprise management,to the enterprise tax risk analysis,combined with our country enterprise tax risk management present situation and existing problems,puts forward the measures to perfect enterprise tax risk management advice.This paper will be divided into six parts:The first part introduces the research background and research significance of this article,elaborated the paper research methods and innovations.The second part expounds concepts and the related theory of risk and risk management.The third expounds causes and consequences of corporate tax risk management.The fourth part on the current situation of tax to our country enterprise risk management,this paper analyzes the problems existing in our country enterprise tax risk management.The fifth part puts forward the Suggestions of perfecting our country's enterprise tax risk management measures.The last part is the full text of the summary.