Research On Taxation Risk Management Of Large Enterprises In Yizheng City

Large enterprises are an important source of national fiscal revenue.Tax authorities have been seen the collection and management of tax risk as a valuable and hard work.Tax authorities have always regarded the collection and management of their tax revenue as an important and difficult point in practice.The typical characteristics of large enterprises are more complex production and operation modes,specialized fields and high level of information technology.The industry is specialized and highly informationalized.They usually use high-tech technologies,especially information technology and adopt cross-regional or multinational business models.This is a huge challenge for the tax authorities,requiring the tax authorities to focus more on high-level management talents.At the year of 2008,the State Administration of Taxation set up a professional management institution for large enterprises,the Tax Management Department of Large Enterprises.Based on the relevant concepts and methods of risk management,the State Administration of Taxation continued to try new measures for the professional management of large enterprises.Tax authorities at all levels have chosen the method of learning while practicing for the tax risk management and control of large enterprises.There is no uniform system norm in terms of management objects,working methods,management institutions and operational mechanisms.In this background,the traditional“local collection and management"model has not been well coordinated,and the level of understanding and operational efficiency of tax authorities at all levels need to be improved.So this article explores many classical cases and enlightenment of tax risk management of large enterprises in diverse countries.It makes full use of tax risk management theory and new public service theory,selects literature research,interviews,comparative research and other methods to select the perspective of grassroots tax authorities.Yizheng Tax Bureau conducts demonstration and evaluation on the exploration and practice of tax risk management in large enterprises,and conducts in-depth analysis of current problems and causes.On this basis,according to the actual situation of the grassroots tax authorities,this paper puts forward effective countermeasures in the process of taxation risk management of large enterprises in Yizheng Tax Bureau.This article consists of six parts.Firstly,we know the reason,value and reality of its development in so many countries.Next I choose to define some core concepts,introduce the meaning of tax risk management and its theoretical proof,discuss the typical characteristics of tax risk of large enterprises themselves,and clarify that the characteristics of taxation risk in big enterprises are different from the other enterprises,and discussing the necessity of implementing taxation risk management of large enterprises.The third part introduces the current situation of the tax risk management of large enterprises in Yizheng,and details the main practices of taxation management and the management effectiveness;The fourth part clarifies the practical problems of tax risk management in Yizheng large enterprises,then deepens the reasons for the deviation of the tax risk management concept,the low level of tax risk management,the asymmetry of tax collection and management,and the lack of tax risk management talents.The fourth part clarifies the practical problems faced by Yizheng Tax Bureau in controlling potential tax issues,and explores the deep reasons for the incomplete tax risk management.The fifth part is based on the study of the taxation management mode of the large taxation enterprises of the developed countries and the advanced taxation enterprises in China.It points out the valuable experience that is worth learning from China,and sorts out the ideas for improving the status thought of tax management of large enterprises in China.The sixth part proposes risk management Solutions of large enterprises in Yizheng.