Research On Tax Risk Management Of Large Enterprises

The tax risk management of large enterprise is a new breakthrough of tax professional management’s reform in the new period, is an inevitable product of large enterprise tax management which develops to a certain stage, is a new measure of tax administration in accordance with the law and building harmonious relationship between tax levy and payment. The tax risk management of large enterprise is based on the risk management, and made a full use of modern technology means to give a multiple and professional view to taxpayers’ tax matters. Through the screening and qualitative of risk items, it can help taxpayers to find tax-related risks and the root of risk, then take effective measures to blocking risks, and avoid the tax risk. The tax risk management of large enterprise can help taxpayers to perfect the internal management mechanism such as internal control system and financial management system, reduce the taxpayer’s tax compliance risk, and further enhance the tax compliance of taxpayers.The paper is combined with the actual of tax risk management of large enterprises in our country, learned the advanced experience of developed countries, combined the theory with practice, and paid attention to work practice during the process of research. On the basis of existing mature theory and advanced experience, and around the objective of tax risk management of large enterprises, the paper is combined the present situation and innovation of Yunnan province’s tax risk management of large enterprises, and further study the main problems and cause analysis. The paper proposes some advice to improve the tax risk management system of large enterprises in Yunnan province from three aspects: the further consummating tax legislation, the further establishing a scientific management idea, the further perfecting the construction of tax risk management’s information system, the further perfecting the construction of tax risk management system.The shortcoming of this paper mainly displays in the field of theory research. Due to the author’s work and the limitation of theoretical level, the paper is not enough in-depth in the aspect of basic theory research of tax risk management and the systemic theory, but it has a lot of space to improve. The innovation of this paper is the positioning of concept and strategic practice of risk management of large enterprises. The author collects and summarizes material about the tax risk management of large enterprise from rich management practice, and integrates processing information, based on the advanced experience of international and domestic, combining the reality of Yunnan province, at last puts forward the concept and strategic practice framework to further improve the tax risk management system of large enterprises.