Research On Tax Risk Management Of A Construction Engineering Group

Taxation plays an important role in the economic life of modern society.In the Tax research,the enterprise’s "Tax Risk Management" is concerned by theory and society.There is a kind of "Tax Risk" in business Risk,which can appear in every link of business operation,In the pursuit of profits,enterprises often evade taxes.Such enterprises,if found by tax authorities,will suffer economic losses,and their social image and popularity will be destroyed.The overseas "An Ran" incident and the domestic "Sichuan Changhong" incident are wake-up call for corporate tax risk management.Both the tax department and the enterprise realized the significance of tax risk management,and the two sides began to explore actively.They have begun to explore actively.Following the release of《Guidelines on tax risk management for large enterprises(Guidelines)》in 2009,many enterprises in China have established the"Tax risk management department" and "Chief tax officer",and to build a tax risk control system,According to the "Guidelines",Tax Risk Management has a certain effect on the prevention of Tax risks.However,the《Guidelines》did not specify the method of "Tax risk analysis",nor did they find any cases that could be used.The enterprise tax risk management department is still powerless to deal with the methods and approaches of tax risk management.A construction group is a large state-owned construction enterprise with many branches,and their business is spread all over the country.Because they ignore "Tax Risk Management",Tax Risk assessment’s prevention and control system is missing,and companies face the Risk of paying less Tax.After The "business tax reform VAT"on May 1,2016,"The entry tax is insufficient" as the tax risk of the company,through the study of "Risk Management Theory" and "Crisis Management Theory",this paper analyzes the Tax Risk of A construction group at present,this paper discusses the causes of tax risks,From six aspects as A construction group to build A set of perfect Tax risk management system,is the six aspects:Perfecting the Tax base environment,establishing the Tax risk management objectives,establishing the Tax risk analysis system,establishing the Tax risk prevention and control system,improve the Communication mechanism of Tax system,perfecting the implementation of the Tax risk,supervision,and optimize the mechanism,it is a good driving force for the sustainable and healthy development of the company.In this paper,Tax Risk Management is discussed in depth.The identification and evaluation of enterprise Tax risks is very comprehensive,and the scientific "Tax Risk prevention and control system" is constructed,which provides a good example for other enterprises.