Research On Tax Risk Management Of Affiliated Transactions In Group Enterprises

As the backbone of economic development,the Group Enterprise is a necessary approach to enhance enterprise competitiveness and achieve everlasting success.In the course of business process,the Group Enterprise may reduce its overall operating costs through the affiliated transaction mode from the perspective of a strategy and overall tax burden.Under the background of increasing downward pressure on China's economy and increasing difficulty in tax collection,affiliated transactions among members of the Group Enterprise become increasingly frequent with the scale expanding of the Group Enterprise.China will unceasingly enhance investigation of anti-tax avoidance of affiliated transaction,and the affiliated transaction tax-involved risk of the Group Enterprise is getting higher.In order to avoid tax risks in the era of Big Data with increasingly strict collection and management,and on the elementary path to recognition and response of tax risks,the Group Enterprise needs to improve tax risk prevention abilities,set up a tax risk management system suitable for the Group Enterprise features from a management perspective,carry out reasonable previous planning,and avoid tax risks so as to maximize the interests of the Group Enterprise.Firstly,taking the NF Group Company as the research sample,this paper expounds the theory of affiliated transaction,concept and content of tax risk management,and defines the necessity and methods of tax risk management of a Group Enterprise.Then,the paper divides the affiliated transaction type of NF Group in combination with the present management situation of the Company,detailed analyzes tax risks faced by the affiliated transaction business of the NF Group in aspects of related party purchase and sales,expense allocation,related party financing and share acquisition etc.according to specific trade cases,and puts forward targeted preventive measures and planning schemes for tax risks;Finally,the paper analyzes and summarizes the tax risk management problems of the Group from the perspective of risk management of Group Enterprise,explores the structure of its tax risk management and control system through the establishment of information communication mechanism,perfection of tax risk management internal control and usage of risk management tools and other strategies,establishes a tax risk management and control mechanism suitable for the Group Enterprise features,and minimizes the occurrence of tax risks for purpose of improving the overall risk management level of the Group.