The Empirical Research On Tax Risk In Automobile Manufacture

A large business service platform of the State Administration of Taxation issued《large corporations tax risk management guidelines》(Guo Shui Fa [2009] 90)on May 2009, which was the first time that the State Administration of Taxation propose"corporate tax risk" in official documents.The guidelines concern about the business tax administration work, guide large enterprises to control the tax risks reasonably, and fulfill tax obligations according to the law to avoid subjecting to legal sanctions, financial loss or damage to reputation because of failure to comply,from the enterprise risk management, corporate strategic management, the competitiveness of enterprises and other sectors, which has a very important significance on the prevention of the corporate tax risk.Meanwhile, in the background of the financial crisis which continued to spread, suggesting large companies concerning about the tax risk and guiding large enterprises to manage the tax risk is crucial in particular.Under the background described above, in the method of theoretical analysis and empirical testing, on the base of the theory of the enterprise risk management, the paper has used objective data to analyse the present status of tax risk levels of the automotive industry, and made an empirical research on the influencing factors and the impact on tax risk levels of the automotive industry, the results shows that:most enterprises have value-added tax punishing risk, and face a bigger share of the income tax burden risk.There are some differences in tax risk level in automotive manufacturing region, and automotive industry is on the high level of tax risk in the vehicle manufacturing industry.Empirical results show that there is a certain relationship between the factors that income, cost, tax and asset and tax risk level of automobile manufacturers, and income and cost is as the main factors.The actual tax payable on the business tax rate reflects the status of corporate tax planning to a certain extent,and there is two-way causality between the tax payable and the actual tax rate.Assets on the business tax rate-reflects in enterprise scale mainly,the larger which is, the greater the automotive corporate faces the tax risk,and the more extensive the space of tax risk control Based on the previous analysis, this paper has made suggestions on control and prevention of automotive business tax risks from critical point of main taxes, income, cost,tax and asset, providing the corresponding reference that corporate executives should control business size strictly,manage tax risk and build tax risk management framework.