Y Enterprise Tax Risk Management Research

Along with the economic globalization and the rapid development of China's market economy,the economic behavior of enterprises is becoming more and more complex.At the same time,the tax laws and regulations in China are being adjusted and updated more and more rapidly,and tax enforcement is increasing.The domestic enterprises are faced with increasing uncertainties and are in a more severe tax environment.If the enterprise does not form a perfect tax administration system and tax risk control system internally,the more likely the enterprise is to suffer tax risk.Therefore,enterprises must correctly understand the importance of tax risk management and incorporate it into the corporate governance system.In 2009,the State Administration of Taxation promulgated the "Guidelines on Tax Risk Management for Large Enterprises(Trial)" for tax risk management,which prompted scholars to join the study of corporate tax risk management.Taking Y Company as the research object,this paper analyzes the current tax risk situation of Y Company,and further constructs the tax risk management system of Y Company,in order to provide a tax risk management scheme for China's science and technology SMEs.First of all,this paper defines the concept of tax risk and tax risk management,and describes the general situation of Y Company and the factors that cause Y Company tax risks.Based on this,this paper further expounds the relevant problems in the tax risk management of Y Company.Secondly,the causes of tax risk management problems are discussed,including the lagging of the concept of tax risk and the lack of internal professional agency.Thirdly,this paper constructs the tax risk identification system of Y Company based on the current situation of Y Company,and evaluates the tax risk of Y Company.Finally,based on the analysis above,this paper puts forward some measures to prevent tax risk of Y Company,and constructs the tax risk control system of Y Company from four aspects:internal control factors,personnel factors,technical factors,and timely attention to the dynamic changes of national tax policy.