Research On Tax Risk Management Of Mixed Ownership Reform Of State-owned Enterprises In China

In recent years,China has paid more and more attention to the research and practice of tax risk management.Since 2008,the State Administration of Taxation has set up specialized agencies and issued relevant documents to actively promote the tax risk management of enterprises,especially the guidance of tax risk management of large enterprises.Its purpose is to change the management mode of tax authorities from passive to active management,from ex post to ex ante management,and guide enterprises to self-management,so that large enterprises can effectively control risks.At the same time,China also attaches great importance to actively promoting the reform of mixed ownership of state-owned enterprises.At present,the wave of mixed reform of state-owned enterprises has swept across the country.In addition to the three batches of mixed reform pilot work led by the national development and Reform Commission,the mixed reform plans of state-owned enterprises in various provinces have been successively introduced.Private capital and foreign capital actively explore the deep integration with state-owned capital under the guidance of policies,and achieved phased results.In this context,the top priority of the reform of state-owned enterprises in China is to promote the reform of mixed ownership of state-owned enterprises,and the tax risks involved should also be identified and prevented with a positive attitude.Due to the complexity of state-owned enterprises' behavior,they often meet the tax conditions of various kinds of taxes,such as enterprise income tax,value-added tax,land value-added tax,etc.in addition,the reform belongs to the non routine activities of enterprises,so it is inevitable that they are at a loss in the process of handling,so they will inevitably face tax risks.To resolve these risks smoothly is a key step of state-owned enterprises' mixed reform,which affects the progress and methods of state-owned enterprises' mixed reform To,this also further highlights the importance of tax risk management for the tax risks faced by the mixed reform of state-owned enterprises.This paper studies the four main ways of the mixed reform of state-owned enterprises,which are the way of increasing capital to share,the way of merger andacquisition,the way of restructuring and listing,and the way of employee holding shares.Then it analyzes the tax policies in various ways in detail.On this basis,through the analysis of three typical cases of mixed reform of state-owned enterprises,the main tax risks faced by enterprises in different ways are identified.The three cases are as follows: Yunnan Baiyao adopts the way of capital increase,merger and reorganization;Greenland Group borrows the shell of Jinfeng investment is the way of restructuring,merger and reorganization;Shanghai Construction Engineering is the way of employee shareholding.The last chapter is the chapter of policy suggestions,which puts forward corresponding suggestions for the tax risks identified in the previous chapter.Through sorting out the possible tax risks in the process of mixed reform of state-owned enterprises,it is helpful to prevent the possible tax risks in the process of mixed reform of state-owned enterprises,provide reference and reference for the identification and prevention of tax risks that may be involved in the process of mixed reform of other state-owned enterprises,promote the smooth implementation of mixed reform of state-owned enterprises in China and promote the healthy and sustainable development of state-owned enterprises in China.