Research On Z Company’s Tax Risk Management System

As an important part of the enterprise risk management system,enterprise tax risk management plays an active role in standardizing corporate behavior,avoiding tax risks,reducing corporate taxation costs,and improving the overall management level and efficiency.However,in the actual research,I found that in China,even large-scale enterprises rarely establish a perfect tax risk management system beforehand to prevent the occurrence of tax risks,the more common situation is to find a solution after the problem occurs.This makes the tax risks that can be avoided be artificially expanded,and leds to serious consequences for the company.Obviously,establishing a sound internal control system for tax risks is crucial.This has also become the starting point of this paper.This paper firstly combs the research results of tax risk management at home and abroad,expounds the theory of enterprise risk management and the theory of enterprise tax risk management,and believes that enterprise tax risk management should include five levels of content,that is,target setting of tax risk management,internal environment of tax risk management,identification and response of tax risk management,information communication of tax management,supervision and improvement of tax risk management.Based on this theoretical analysis,this paper takes the real Z company as an example,analyzes the status quo of risk management and the status quo of tax risk management of Z company,and uses the way of passing test to find out the possible tax risks.Then combined with the background of the current tax reform,explore the reasons for the above-mentioned tax risks.Finally,from the three levels of tax risk management,some suggestions for Z company to improve the tax risk management system are put forward.The innovation of this paper is basing on the analysis of an enterprise case,combined with the tax reform background,to analyze the design flaws of the internal control system of the enterprise tax,and explore the tax-related risk points and risk management measures that may arise.