Research On Tax Risk Management Of Large Enterprise Under The Background Of The Construction Of Hainan Free Trade Port

The "Overall Plan for the Construction of Hainan Free Trade Port(2020)" puts forward a series of requirements and plans for the construction of Hainan Free Trade Port,making Hainan the first province in China to explore the construction of a socialist free trade port with Chinese characteristics.The overall plan clearly requires tax authorities to strengthen the risk management of tax evasion and other behaviors to prevent Hainan from becoming a "tax depression" for evading tax obligations by using preferential tax policies.Tax risk management is an important manifestation of the construction of the rule of law and bottom-line thinking at this stage.The function of optimizing industrial structure and releasing development momentum of large enterprises is again emphasized in the "14th Five-Year Plan",and its healthy development is of great significance to the development of market economy and social construction.Large enterprises play an important role in the construction of Hainan Free Trade Port and are also an important source of fiscal and tax revenues.However,the wide range of cross-industry and cross-regional operations of large enterprises,the complexity and professionalism of fiscal and taxation business processing make them a major source of tax collection and management.There are many difficulties,so the tax risk management of large enterprises is also the most important part of tax collection and management.After the reform of the tax collection and management system in 2018,the Hainan Provincial Taxation Bureau incorporated the concept of tax risk management into the establishment of institutional functions,and made tax risk management a new starting point in the tax collection and management of Hainan Free Trade Port,and the tax risk management of large enterprises has become current One of the key points of tax system construction and taxation reform.This article first gives a brief overview of the current domestic and foreign research on tax risk management of large enterprises,and briefly introduces the core concepts involved in large enterprises,tax risk,tax risk management of large enterprises,and free trade ports.In terms of tax compliance management theory and risk management theory,it discusses the theoretical basis for promoting tax risk management of large enterprises under the background of the construction of Hainan Free Trade Port.The background of the construction of Hainan Free Trade Port and the basic situation of tax risk management of large enterprises are briefly introduced again,and then the problems and reasons of tax risk management of large enterprises are analyzed and demonstrated in combination with three typical cases of Hainan Free Trade Port Park.Finally,based on the experience and reference of the taxation risk management of large enterprises at home and abroad,combined with the actual construction of the Hainan Free Trade Port,it discusses in detail the optimization of the taxation of large enterprises from four aspects: strengthening the foundation of the rule of law,improving the level of information,optimizing business processes,and building an innovative talent system.Recommendations for risk management.