Research On Tax Risk Management Of Large Enterprises In China

With the rapid development of economic globalization,more and more large enterprises have begun to carry out cross-border business and enhanced related party transactions.As large enterprises are in a special position of "key minority" in the proportion of tax revenue,their potential tax risks bring the impact is huge.How to allocate tax management resources more effectively and improve the quality and efficiency of tax collection and management is the first problem that needs to be solved in the field of tax risk management in China in the future.This paper first expounds the theoretical basis of tax risk management,and then analyzes the current taxation risk management model of large enterprises in China,including localized management mode,specialized management mode,centralized management mode,and take Tianjin B District Taxation Bureau as an example,this paper introduces the tax risk and tax compliance of large companies,organizational structure and management practices of the taxation risk management of large enterprises in the B District Taxation Bureau,and analyzes the risk response cases of the two large enterprises.Through analysis,we find out the main problems in the taxation risk management of large enterprises in the B District Taxation Bureau,including the low accuracy of risk identification,the restriction of information management level,the imperfect taxation service mechanism,and the defects in human resource allocation.It summarizes the situation of some large companies' tax risk management systems abroad and perfects the part suitable for China's national conditions.Attempts were made to propose different management level recommendations for the taxation risk management of large enterprises in the B District Taxation Bureau.It is recommended to comprehensively sort out the tax risk management process of large enterprises in China at the national and provincial levels,and to harmonize tax policies and enforcement mechanisms.At the level of grassroots tax authorities,multiple measures should be taken to improve the accuracy of tax risk identification,and rely on modern information means to optimize institutions and staffing,forming a management concept of tax-enterprise cooperation,and improving the degree of specialization of tax administrators.It is expected that the research results of this paper can contribute to the construction of taxation risk management system for large enterprises in China,improve the efficiency of tax collection and management,promote the standardization of taxation risk management of large enterprises.