Research On Large Enterprises Tax Risk Administration Of China's State Tax Authorities

As an important pillar of economic development,main source of tax income,and significant driving force,large enterprises are becoming more and more prominent.So the quality of administration of large enterprises has the direct bearing on the whole economic development and the whole situation of taxation.Under the new normal of economic society,the establishment of modern tax administrative system with a direction of tax risk administration turns to be an inevitable choice to adapt large enterprises tax risk administration.In China's exploration and practice of enterprise tax risk administration,the core concept,working process,systemic mechanism and supporting service are constructing and perfecting gradually.However,because of large enterprises' unique industrial characteristics in scale of operation,organizational structure,inner connection,etc.,as well as the uncertainty of internal and external effecting environments,there are several problems of large enterprises tax risk administration.Such as,mismatching of state tax authorities and tax risk administration system,information asymmetry,non-equivalence of abilities,insufficient service,no-adapted administration,which are still prominent and need to be promoted,perfected and solved systemically.According to the main facing difficulties of large enterprises tax risk administration and main problems in administration practice,this thesis uses risk administration theory,from aspect of state tax authorities,using domestic and foreign advanced administrative patterns,combining large enterprises' risk administration practice of Heze state tax bureau,to analyze the deficiency of China's large enterprises' risk administration and propose specific measures.This thesis consists of six chapters.Chapter one is the introduction which introduces its background,significance,literature review,research thought and methods.Elaborating of related concepts of large enterprise and tax risk administration chapter two details theory of large enterprises tax risk administration and discusses its significance.Chapter three analyzes state authorities' present situation,existing problems and causes of large enterprise risk administration in China.With a case study of Heze state tax bureau's tax risk administration of large enterprises,chapter four introduces city tax authorities' practice and exploration,and analyzes existing problems of enterprises and state tax authorities to summary.Chapter five analyzes domestic and foreign advanced administrative patterns to conclude its reference significance.Referencing domestic and foreign advanced experience,combining causes of problems,chapter six has a foothold at tax authorities and proposes specific advising measures for enhancing large enterprises tax risk administration.