Research On Tax Risk Management Of Large Enterprises In China

Taxation is the footstone of the modernization of national governance system and governance ability,and the efficiency of tax collection and management is related to the modernization of national governance ability.Large enterprises are the backbone of the national economy,but also the main contributor to tax.To some extent,international competition is also the competition between big enterprises in the future.In recent years,the State administration of taxation has paid enough attention to the tax risk management of large enterprises.However,due to the complexity,variability and diversity of large enterprise management,the current tax management and service model of large enterprises is difficult to meet the diversified demand of the main business activities of tax payers.The first chapter of the article introduces the background and research significance of the thesis,and makes a detailed analysis of the literatures about the tax risk of large enterprises at home and abroad,and expounds the relevant theories needed to study the tax risk management of large enterprises,and lays the foundation for how to improve the tax risk management of large enterprises.The third part is about the big enterprise tax risk management present situation research of our country,this part first affirmed he achievements to the big enterprise tax management our country has made firstly,then this paper carries on the analysis to point out the still existence question embarks from the present situation;The forth part elaborates the big enterprise tax management experience of developed countries.By summing up the experience of tax management of large enterprises in foreign advanced developed countries,this paper gives my own summary.