On Tax Payment Risk Control Of ZY Petroleum Exploration Administration

At present,the development of the Chinese New Normal and the complicated tax environment have given rise to a new normal of taxation.With the pace and the rules of taxation have been accelerating and updating,the tax authorities have also organized the work of tax collection and risk management.As a result,the taxes environment of enterprises is also changing,which brings new requirements for enterprises in raising awareness of tax risks and improving the professional qualifications of tax officers.As to the petroleum enterprises with heavy tax burden,the tax cost accounts for a large proportion of enterprise cost and pre-tax profit.Increasing the level of tax risk management can improve the efficiency of fund and taxation management,while reduce the enterprise tax cost and tax risk,and promote enterprise development.In recent years,ZY Petroleum Exploration Administration(ZY in short)has continuously raised its awareness of the importance of tax risk management.However,it has not effectively established a standardized and reasonable tax risk prevention system.Based on the detailed investigation,this paper analyzes the current situation and problems of the tax risks assessment data,tax inspection conclusion and daily management business,income tax settlement declaration from 2012 to 2014,and analyzes the tax risk management of ZY.It also expounded the necessity and urgency of constructing tax prevention and control system for oilfield enterprises.This paper combines the theory of project risk management and optimal tax collection management,the analytic hierarchy process,the fuzzy comprehensive evaluation method,the key index analysis method and so on.Taking value-added tax as an example,from the point of risk,this paper puts forward measures to prevent tax risks from being checked and preventive measures,and explores the construction of oilfield tax risk prevention and control system while proposes supporting measures and countermeasures for the effective implementation of the security system.Finally,the author hope that under the application of this system,we will gradually form an operation manual for taxation of enterprises,standardize tax payment behaviors and control tax risks in ZY.Furthermore,enhance the market competitiveness and promote the sustainable development of ZY.