Research On Tax Risk Management Of Telecom Enterprises Based On The Background Of “camp Reform”

The Ministry of Finance and the State Administration of Taxation issued a taxation document [2014] No.43 named [on the telecommunications industry into the business tax levy VAT pilot's notice] in April 29,2014.Approved by the State Council,the telecommunications industry formally became a pilot industry for the Change from Business Tax to Value-Added Tax(hereinafter referred to as The Camp Changed to increase)in June 1,2014.As a strategic industry,Telecommunications industry has an indispensable important status,is Significant to the overall and long-term development of economy and the society lead the leading role.It belong to the knowledge technology intensive,less material resources consumption,growth potential,good comprehensive benefit of industry.Before “from Business Tax to Value-Added Tax”,Business tax has always been important to the industry the transfer of taxes,cancel the tax change paid VAT is bound to have a significant impact on telecommunications,bring the tax risk management of telecom enterprises new challenges.This article from the "battalion to increase" the big background of tax reform,this paper introduces the basic situation of telecommunications and telecommunications "camp" instead of the status quo,and based on the characteristics of the business tax and value-added tax,analyzed the telecom "camp to increase the connotation and significance of" at the same time the introduction of tax and tax risk management related concepts and content.Then in LT group company for example,using the comparison method,detailed contrast before and after the group of companies in the "camp" instead of tax-related conditions,as well as the implementation of the "battalion to add" policy on the company's management behavior and the impact of corporate financial behavior.LT group company management behavior change will bring new problems to the company tax risk management,this paper fully analyzes the LT group company after the camp "change" may face the risk,such as the actual tax burden increase the risk of accounting tax,enjoy preferential tax policy risk,risk of VAT returns the risks of tax inspection,use special invoices for value-added tax risk,risk of financial system change,etc.And analysis on the reasons for the formation of these risks,then LT group company tax risk management,put forward the corresponding countermeasures and Suggestions.These countermeasures include: tax risk management awareness,improve the tax risk management system,reasonable tax planning scheme,and cultivating a large number of professional tax risk management talents,etc.Through the study of this article,in the hope that this paper about the LT group company tax risk analysis,and on the advice of tax risk management can provide some reference for the company,and make a little contribution in practice.