Corporate Tax Risk And Risk Management

In the process of enterprise management,prevent and control the risk is always an important content of enterprise management.Enterprise tax risk is one of the important risks in the process of enterprise operation which need to manage and control.Both shareholders,managers,creditors and other stakeholders,require enterprise management in accordance with the law and other regulations,including the tax law and relevant regulations,it not only affects the enterprise's profit,also affects the reputation of the enterprise.Investors' risk aversion has also encouraged managers to take effective risk management measures,improve the management ability of enterprise.Enterprise no matter the size of the business,no matter in which stage of development,completes the tax risk management has important meaning.Recent Apple's sales companies in China had to renew it's income tax declarations and paid a huge number of income tax reminds us that even a large multinational company,it is not easy to manage it's tax risk.This article tries to analysis from the perspective of a few enterprises tax risk:(1)The major tax risks of the different scale enterprises or enterprises in different development stages are faced with;(2)the enterprise internal and external environment on the influence of the corporate tax risks;(3)tax risks related to tax preferences;(4)tax risks come from the special tax adjustments.On this basis,this article provides reasonable suggestions to the enterprise tax risk management,including:(1)the whole framework of tax risk management;(1)the overall assessment on enterprises tax risk;(2)risk assessment on business level;(3)the risk management measures based on the cost-benefit analysis.Through the analysis of the above,this article try to provide some operational advices for enterprise with different scales.It is also supposed to provide beneficial help for the management of multinational companies in drawing up tax planning and transfer pricing policy.