Analysis And Prevention And Control Of The Legal Risk Of Corporate Income Tax

With the rapid development of our economy, China's tax laws become more and more complicated, as well as change more frequently, especially in the realm of corporate income tax. Facing a series of issues, such as the integration of the new accounting standards with the international standards, significant adjustment of the new Enterprise Income Tax Law, and the frequent promulgation of relevant supporting rules and regulations by taxation and finance and other departments, corporate and national legal risks in this area are on the rise. Because legal variation has its risks, no matter what's the purpose and effect, the new legislation has its new legal risks, when it has lowered its original risks. The disparity between the purpose and effect of the new law is a performance of underestimation of the new risks of the new law.At present, most enterprises probably have not had a complete tax-related legal risk prevention system yet, let alone the prevention system specially designed for corporate income tax system. The state can also be spontaneously aware of some of the legal risks during the tax legislative process, and adopt the risk prevention measures during the process of law-making and implementation. However, it might not yet establish a complete tax laws risks prevention system, which could make the tax risks prevention more spontaneous and effective.The present thesis has integrated a number of issues of legal risks of corporate income tax into the process of establishment and development of company A. In the perspective of corporate income tax legal risks faced by company A, focusing on the legal risks due to the new Enterprise Income Tax Law and the new accounting standards, as well as from two angles of enterprise taxation management and our nation's construction of law-based tax administration, this thesis explores the prevention and control of the enterprise income tax legal risks.The thesis is organized in four chapters.The first chapter has generally defined the connotation of the legal risk of corporate income tax. Legal risks of the corporate income tax described in the present thesis refer to the situation that owing to variations of corporate income tax laws and regulations, and differences between them, as well as the interpretation of the relevant articles of the law, the corporate taxes increase and the state revenue of taxes lose and decrease. On the term of risk, we considered it as pure loss, but do not deny that it May carry benefits in some cases. The second chapter, in the perspective of corporate income tax legal risks faced by company A, briefly describes the corporate income tax legal risk caused by the variations in corporate income tax law and differences between the new Enterprise Income Tax Law and the new accounting standards. Meanwhile, its embodiment in the decision-making of business management also is introduced in this part.Chapter three analyzes the attitudes and responsibilities which enterprises and the state have on this issue. The risk of the enterprise income tax law faced by both Companies and countries are two sides of the issues. They are inseparable.Chapter four makes the comprehensive proposals for the prevention and control of this legal risk from two angles of enterprise and nation respectively. For the purpose of increasing corporate value, improving relevant laws and regulations, and better achieving the tax aims, doing a research and trying to prevent this legal risk are the necessary ways. For the effective prevention of the legal risks, companies and countries need to establish a series of relevant preventive systems.The research methods of the present study learn from the theories of jurisprudence, risk management, and sociology relevant theoretical methods.