The Research On Tax Risk Management Of Big Corporate In China

Since the reform and opening up,the Chinese economy has been in a period of rapid development,and large enterprises have played a very important role in the rapid economic development.Not only has it contributed greatly to China's fiscal revenue,it has also led the development of China's economy.According to the statistics of the State Administration of Taxation,about 2% of the country's large taxpayers contribute more than 90% of the country's tax revenue.The quality of taxation management of big companies directly affects the overall taxation of China.Therefore,tax administration of large enterprises has always been a national taxation task.The focus is also an important part of implementing taxation tasks and maintaining social and economic stability.Since May 1,2016,the full implementation of the battalion reform has been expanded and the scope of the pilot has been expanded to various industries.This means that new challenges have been raised for the tax administration of large companies.The complexity of China's tax system and the emergence of globalization have accelerated the probability of corporate taxation.At the same time as China's rapid economic development,large enterprises' economic scale and market competitiveness are constantly expanding and increasing,and their impact on China's economy and society is also increasing.Big companies have become the backbone of the national economy.However,as large corporations rapidly realize their own development,the various drawbacks of tax risks are also gradually highlighted.For example,Ping An Group's huge financing plan due to tax issues has been postponed and Changhong Group has caused significant fluctuations in stock prices due to tax issues.The taxation problems of Suning Appliances and Gome Appliances all caused themselves to fall into tax troubles,and at the same time also damaged their own economic business activities and corporate reputation.Tax risk management has become a pressing issue for large companies.The size and complexity of the large-scale business determine the difficulty of tax management.Judging from the actual situation,most large companies have not yetestablished a sound internal control system for tax risk,and companies need to further enhance their awareness of tax risks.In order to implement comprehensive risk management in large-scale enterprises,it is difficult to completely eliminate the risks by relying solely on the supervision of the taxation department.Enterprises at all levels must change their management concepts.From the leadership of the enterprise to the employees at the grassroots level,they must all have a sense of tax risk.The company must establish a “trust + management” management model to form such a corporate culture,thereby improving management capabilities.Reduce tax risk.At the same time,the tax authorities should also improve the system of tax risk management for large enterprises,and help companies take the initiative to understand and guide the prevention of tax risks,improve tax compliance,and ultimately achieve a win-win situation.This article analyzes macro-level standards for the division of large enterprises in China and describes the general characteristics of large companies.From the perspective of the enterprise,it theoretically analyzes what is the management of tax risk for large enterprises,and analyzes the current status of tax risk management of large companies from the perspectives of the company itself and the tax authorities.And in-depth enterprises,from the existing typical large companies in the tax risk management problems in the specific analysis to find out the reasons.Finally,after a comprehensive analysis,the following issues are suggested for the existing problems:strengthening the concept of large-scale corporate tax risk,improving the management mechanism of large-scale corporate tax risks,establishing an internal control assessment and feedback mechanism for tax risks,establishing a communication system for internal and external taxation risks,and strengthening Training of qualified personnel and standardizing the tax risk management process for large enterprises.