| Since reform and opening up, China’s economy has been at the stage of rapid development, and in which large enterprises have been playing a vital role, not only leading the pace of China’s economic development, but also contributed a lot to the fiscal and tax work of our country. So, the management of large corporate tax, also has been the national tax work, this is also an important step of well implementing tax tasks and stabilizing social economy. And big companies are often large, having strong assets and wide range of business, also the organization structure and accounting system is multifarious, various factors that determine the complexity in the tax work and many potential risks. And prime minister li Keqiang, on the fourth meeting of the 12 th National People’s Congress government report mentioned again: the plan that BT reforms to VAT will implement roundly on May 1,2016, the experimental unit will be extended to the construction industry, real estate, finance, service life, no doubt this puts forward new demands for big corporate tax management work urgently.At present, the theory of risk management is universally utilized in the big corporate tax risk management work by many countries around the world, this article will also be on the basis of the theory, and based on the perspective of the tax authority, focusing on corporate tax risk management, combing the tax authorities’ lack of tax risk management work in the big enterprises in our country, and finally combined with the successful foreign experience, Suggestions are given.This article firstly introduced the topic background and significance of the paper, and the related literature at home and abroad will be reviewed. Part 2 will define the relevant concepts just like large enterprises, tax risk, tax risk management, and especially large enterprise risk management of tax risk management related theory will be stated, further putting forward to big corporate meaning of tax risk management. The third part focuses on the present situation of the tax work of tax authorities in the big enterprises in our country, and points out that in the process of shortage. The fourth part, I will focus on the research of advanced foreign experience, to notice the big enterprises in our country tax risk management work. Finally, based on the advanced experience at home and abroad, advices to consummate the corporate tax risk management work will be given. |
