A Research On Problems And Countermeasures For Tax Risk Management Of Large Enterprises In Sichuan

In 2008,the Department of Taxation Administration of Large Enterprises was established at the level of the General Administration of Taxation in the State Taxation Administration,introducing international theories and practical methods related to tax risk management,and continuously trying new measures to develop tax specialization management for large enterprises.Large enterprises have made great contributions to the economy,tax and social development of the country.Because of its characteristics,it has brought a lot of pressure on tax administration.In the actual work in various regions,the tax risk management of the taxpayers of large enterprises is to gain experience in practice.It lacks a lot of unified guidelines on how to determine the scope of management,the working system,or the relatively fixed management departments and the standard working mechanism.In this operating context,various problems were exposed from the inertia of the taxation management mode.Operational efficiency can not keep pace with the tax risk management requirements of large enterprises.According to the State Council's institutional reform plan for 2018,the national tax and taxation system will be reformed.Local and national tax authorities at and below the provincial level will be merged.After the new institutional responsibility be clarified,the tax risk management of large enterprises deserves further study.This paper analyzed the concepts and the domestic and overseas research status of tax risk management of large enterprises,and analyzed the existing management mode,process and results,such as innovation in combined with the local tax collection and administration system reform after the management status of the tax department of Sichuan for risk management of large enterprises,via the risk management theory,following the principle of balance management theory and governance theory,using the methods of literature research,case analysis and questionnaire,based on the present situation of the tax department of Sichuan province,as well as demonstrated the effectiveness of the tax risk management,and also come up with the existing problems.Studies found that main problems are the lack of tax risk management with large enterprises supporting process design,data information can't support high quality risk identification results,the lack of constraints,the effect of risk coping system,the new contradiction from the reform of collection and management system and lack of big enterprise risk management professionals,etc.,and also analyzed the causes of these problems.This article concluded that the tax authorities in Sichuan province should further optimize the existing system and mechanism in theory on the tax risk management of large enterprises in practice,and speed up to improve enterprise management quality and the effect of tax risk management data,to deal with the conflict of tax risk management and collection system reform and raise the supply level of the staff of the tax risk management of large enterprises.