A Research On The Tax Risk Management Of Q Group

The tax case of Enron made it bankrupt, the tax case of the KPMG for 3 years made it lose lots of market share, numerous tax evasion cases bring enterprise huge losses in china. Tax risk management has become an important content in enterprise risk management as well as corporate governance. In the background of comprehensive risk management, it is necessary to perfect enterprise tax risk management system.The research of tax risk management began with Sarbanes Oxley act promulgated by United States. This bill has request tax risk management firstly, then many foreign scholars doing further research on this issue in both theory and practice. Our tax risk management research has progressed in recent years, the large enterprise tax risk management guidelines issued by the state administration of taxation on May 2009 has become the guide of enterprise tax risk management in our country. However whether domestic or abroad study to tax risk management is not enough. Especially now the research focus on the aspect of theory,but the actual case studies is fewer.So, this article taking Q group for example to research enterprise tax risk management. The purpose is to perfect tax risk management theory and bring some inspiration to other companies.Enterprise tax risk has two meanings:one is the risk of bearing much taxes, the other is the risk of bearing less taxes. The factors which influence Enterprise tax risk are both from external and internal. Enterprise tax risk management is different from government tax risk management and the corporate tax planning,it is a process throughout corporate activities. Due to external risk factors are uncontrolled, COSO Internal control theory provides theory basis for tax risk management. As a large state-owned enterprise, tax matters of Q group is complex. Using the tax assessment index to analyze its tax risk, find its tax risk is greater,then explore the causes of tax risk deeply, in addition give some improvement suggestions to this problem.This article is divided into six parts:Chapter 1 is Introduction,including background and key issues, methods and ideas,research of domestic and overseas and so on. Chapter 2 is theory of enterprise tax risk management, including the connotation of enterprise tax risk, the connotation of enterprise tax risk management and the theory of risk management,the Emphasis is content of COSO Internal control theory. Chapter 3 is about the situation of Q group tax risk management, including the general situation of Q group and the general situation of Q group tax risk management. Chapter 4 Mainly analyze Q group has larger tax risk, including its Overall tax risk, VAT tax risk, Income tax risk and Significant tax matters all have risk. Chapter 5 focuses on the causes of Q group tax risk,consider external factors and internal factors which lead to the tax risk.The external factors include the tax system is complicated,the level of tax laws enforcement is not high,the tax laws changes frequently and so on. Moreover the internal factors including the base environment of tax risk control is bad, the tax assessment index system is defective, the methods of tax risk control are not appropriate, the Communication of tax risk information is not smooth and the tax supervision is formalism. Chapter 6 is the advice to perfect the risk management of Q group, including perfecting the base environment of tax risk control, establishing effective tax assessment index system, take aggressive strategy of tax risk control, ensure tax risk information of the group communicate smoothly both internal and external. Insist on the tax supervision mode with the Union of inside and outside.