Research On Tax Risk Management Of Large Building Material Enterprises

In recent years,the prosperity of the market economy?the exposure of the tax scandals ? the prevail of the Risk management Theories ? and the increasingly strengthen of the tax regulations?the frequent adjustment of the tax policies of the age background,the destruction of tax risks and the necessity of Tax Risk Management are gotten wide attention.The Large Building Material Enterprises were considered the carrier of transformation and upgrading and related to the healthy development of the national economy further.Tax risks are one of the Enterprise Management Risks,which are tend to impede the achievement of the goals to realize the upgrading and vigorous development of Large Building Material Enterprises.Therefore,to study how to deepen Tax Risk Management can not wait.The origin of tax risks lies in the loopholes of Tax Risk Management System.With the support of Enterprise Risk Management Theory,the paper explores the theory and practice of building and perfecting the system of Large Building Material Enterprises' Tax Risk Management.First of all,the paper is base on Risk Management Theory,clearing the eight elements of Tax Risk Management and the logic of every element;Second,fully expounding tax situation of Large Building Material Enterprises and giving full consideration to the characteristics of Tax Risk Management of Large Building Material Enterprises;Then,referencing to the logic of? Enterprise Risk Management-Integrated Framework ? level and the research achievements of predecessors,putting forward the operation means of building and perfecting the Large Building Material Enterprises' Tax Risk Management System on the basis of the eight elements of Risk Management.At the same time,according to the characteristics of production and operation of Large Building Material Enterprises and latest tax regulations,identifying tax risks of purchase?production?sales?research and development?overseas investment and acquisition of Large Building Material Enterprises.Finally,taking R Large Building Material Enterprise as the researchobject,identifying the tax risks of R company?analyzing the causes of these tax risks and putting forward some control methods of every tax risk by the methods of case analysis ? field investigation and expert consultation,and basing on the theory of building and perfecting the system of Large Building Material Enterprises' Tax Risk Management,putting forward some management processes and means about perfecting every element.The main contribution of this paper is to break theoretical policy recommendations,building and perfecting the Tax Risk Management System of Large Building Material Enterprises in China for practical guidance,giving full interpretation to the logic and means of every element,providing practical references to control Large Building Material Enterprises' Tax Risks effectively.