Study On Tax Risk Of Construction Enterprises

A large business service Platform of the State Administration of Taxation issued 《large corporations tax risk management guidelines》(Guo Shui Fa [2009]90) on May2009,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 financial loss,damage to reputation or legal sanctions, 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.Under the background described above, in the method of quantitative analysis and qualitative analysis, on the base of the theory of the enterprise risk, the paper has used objective data to analyse the Present status of tax risk levels of the construction industry and made an empirical research on the influencing factors. Most enterprises have income tax burden risk of business tax, and face heavy punishing risk of Income tax and the risk of uncertainty of the "battalion to increase". There are some differences in tax risk level in construction enterprises. Based on the previous analysis and combining with camp not to increase, this paper has made suggestion with on control and revention of construction industry tax risks, providing the corresponding reference that corporation could control business size strictly and how to manage tax risk and build tax risk management framework.