Research On Tax Risk Management And Optimization Of Large State-owned Enterprises In Jiangxi Province

In 2021,the Opinions on Further Deepening the Reform of Tax Collection and Administration proposed to vigorously promote law-based administration,improve compliance with the tax law and social satisfaction,and give full play to the important role of taxation in national governance.As an important source of tax revenue and an important part of the national economy,the provincial large state-owned enterprises play a significant role in solving the social employment positions and improving the national economic strength.Compared with small and medium-sized enterprises,the provincial large state-owned enterprises have standardized management system,complex financial accounting,numerous branches,complex and diverse businesses,and frequent cross-regional transactions and internal related party transactions.Strengthening the tax risk management of large provincial state-owned enterprises can further standardize the tax payment of large provincial state-owned enterprises,control tax management risks,and prevent tax crimes.In a sense,it is conducive to stabilizing tax revenue,ensuring residents’ employment,and promoting the healthy development of society and economy.From the perspective of social risk theory,using the literature research method,comparative analysis,questionnaire survey,interview method and other research method,in Jiangxi is a large state-owned enterprises as the research object,try to analyze the problems existing in large state-owned enterprises tax risk management and causes,and under the guidance of risk management theory,finally put forward targeted solutions.Through in Jiangxi province is a large state-owned enterprises tax risk management status quo investigation,can analyze its main five problems,including provincial large state-owned enterprises tax risk management standards,tax risk management concept of "unified" phenomenon,seriously hindered the Jiangxi large state-owned province.To effectively solve the problems existing in the large state-owned enterprises tax risk management process,this paper according to the characteristics of tax management risk,further analyzes the causes of large state-owned enterprises tax risk management problems,including the lack of tax management law system,tax special attribute easily cause the unification of tax risk management concept,etc.In order to make the large state-owned tax risk management work can implement smoothly,this paper refers to the silicon valley,Jiangsu province and other tax risk management experience at home and abroad,combined with the specific development of large state-owned enterprises,Jiangxi province is a large state-owned enterprises tax risk management optimization measures,including pay attention to the establishment of tax management law system and perfect,establish tax management risk identification,evaluation,management,control mechanism,etc.This paper aims to expand the tax risk management from macro management mode to specific process optimization,and promote the application of process optimization theory in the tax process management of provincial large state-owned enterprises.It provides effective theoretical basis for tax risk management and optimization of large state-owned enterprises in Jiangxi Province,as well as the specific operation methods of management optimization.At the same time,it provides reference for optimizing the risk management process of other large state-owned enterprises.