A Research On The Tax Risk Management Of SiYuan Corporation

:In the context of an increasingly complicated global economic environment, tax risk has become a stumbling block to the development of enterprises, and the endless "tax scandals" sounded the alarm about the control of tax risk. Currently the majority of the researches of tax risk control focused on the theoretical level, but rarely combined with practice.This paper takes SiYuan Corporation as a case study, according to the theoretical results of the tax risk research, combining the theory with the practice, attempted the model of enterprise tax risk control, and proposed some suggestions of tax risk control for SiYuan Corporation.This paper takes "Large enterprise tax risk management guidelines (Trial)" as a guide, learning from the tax audit methods of the tax authorities; identifies the tax risk of SiYuan Corporation using the common indicators of tax assessment and the field investigation of tax risk; analyzes the causes of risks; measures the priorities of influencing factors of tax risks with the method of Delphi; determines the key factors affecting the tax risk of SiYuan Corporation; proposes the response measures of tax risk control; recommends the tax risk control measures must be comprehensive and should not be the "band-aid" type and stop-gap measures, but should effectively prevent before the events, comprehensively self-examine in the events and timely correct after the events. The paper concludes with a tax risk control safeguards, proposing the view that rely on the information technology, enhance the awareness of the tax risk and strengthen the communication with the tax authorities to guarantee the effective implementation of the tax risk control.