Research On Tax Risk Managempent System Of China’s Automobile Manufacturing Enterprise

The tax risk, is refers to in the enterprise’s process of production and operation, varioustax-related actions failed to comply with the tax laws and regulations effectively, which bringuncertainty of enterprise’s loss in the future. Nowadays, in the process of development, withthe rapid development of automobile industry economy, the group economy around the autoindustry will generate new business models and management issues, which makes the Weakproblem of tax risk management is more prominent. Therefore, according to the nationalfinance regulations and tax laws, combining with the characteristics of automobilemanufacturing enterprises, to design the tax risk management system of automobilemanufacturing enterprise is particularly important. Through the planning of the enterprise taxrisk management, when dealing with the daily tax-related matters, which can not only ensurecompliance, but also reduce the tax scientificly and reasonably. The industrial chain of carmanufacturing is associated with many other industries, have the adsorption effect ofhigh-tech and a strong industrial linkage effects. Thus，do the research on constructing the taxrisk management system of automobile manufacturing enterprise has representativeness andreference significance.Through learning references, this paper summarized the definition of enterprise tax riskmanagement. Then introduces the present situation of automobile manufacturers andautomobile manufacturers tax risk management. Have a brief discuss about the tax riskmanagement of enterprise should combine with internal control theory, financial riskmanagement and cost management. Next, this paper discusses the enterprise tax riskmanagement need to based on cultural atmosphere, management system, and technicalsupport. Last, take an automobile manufacturing enterprise A as an example, aiming at theexisting problem of the enterprise A in the process of tax risk management, constructing thetax risk management system of enterprise A. And put forward some suggestions about tax riskmanagement.