Research On Tax Risk Management Of Large Enterprises In Yuxi National Tax System

Big companies have made great contributions to the tax and economic development of the country,and they have put great pressure on the tax source management because of its own distinctive characteristics.In 2008,the tax administration department of the state administration of taxation was formally established and introduced the concept of risk management to explore new methods of tax administration of large enterprises.In practice,risk management is "researching and exploring",whether the big enterprise tax risk management object,the working methods,or management mechanism,operation mechanism all lack a unified system of norms,in this context,which is incoordinated to the traditional mode of "collection",and makes the ideological understanding of the tax authorities at various levels do not reach the designated position,do not have a unified operation.Based on the above reasons,the thesis is theoretically based on the tax risk management and new public service,using the method of literature research,questionnaire,comparative study and so on,and stand on the position of the taxation authority at the grassroots level from yuxi national tax big corporate tax risk management evaluation,analyzes the exploration and practice of the current corporate tax risk management problems and its causes.On this basis,based on the realistic conditions and the angle of the taxation authority at the grassroots level,from the deciding of management object,resource integration,process optimization and innovation service,the thesis gives the effective strategies to solve the difficulties and problems in the practice of the management of large enterprise tax risk from the perspective of Yuxi national tax.The thesis is divided into five parts.The first part is the introduction to the concepts of tax risk,tax risk management,analyzes the characteristics of big enterprise tax risk and management,and explores the theory based on big corporate tax risk management;The second part is the introduction of the situation of the tax risk management of the big enterprise of Yuxi national tax system.The third part analyzes the problems of tax risk management of Yuxi national tax system and its causes.The fourth part is an analysis of the advanced experience of tax risk management both in the tax authorities of the typical developed countries and the advanced state of China.The fifth part is to put forward the strategies to the tax risk management of Yuxi national tax.