| Along with economic development, enterprises’ internal business management has become increasingly complicated, their economic connection with the outside has increased with each passing day, and tax risk arising from hereof has begun to arouse people’s attention. In order to cope with tax risk effectively, and maximize enterprises’value, it is necessary to manage tax problems systematically at enterprise level, and to arrange the tax problems caused by operating activities in advance.Enterprises’ tax risk mainly includes two aspects. The one is that,enterprises’ tax payment behavior does not meet the provisions of tax laws and rules, and enterprises under-pay or do not pay taxes payable, so they face the risks of paying the taxes short-paid, additional late fees, and fine, and suffering criminal punishment and reputation damage, etc.; the other is that, the application of tax laws to enterprises’operating behaviors is inaccurate, and the enterprises do not make the best of relevant preferential policies, so they overpay taxes and undertake unnecessary tax burdens.At present, the tax risk management level of Chinese enterprises is relatively low generally. As seen from the inside of enterprises, only when the governance level sufficiently recognizes the importance of tax risk management, forms tax risk management culture, improves tax risk management institution, and establishes corresponding tax risk management systems, will it be possible to manage tax risk effectively and realize the objective of enterprises’value maximization.This paper researches the management of enterprises’ tax risk with DF Group Corporation as an example. By describing the current state of DF Group Corporation’s tax management, pointing out the problems existing, analyzing the reasons for such problems, and bringing forward the suggestions on improving the Group’s tax risk management,this paper claims that the Company’s governance level and management level shall pay attention to tax risk management, embed the strategies for coping with tax risks into each section of the enterprise’s production and operation in combination with the enterprise’s actual situation, cope with the enterprise’s tax risks and maximize the enterprise’s value by establishing effective tax organization, arranging appropriate professional tax personnel, making suitable post and job specifications,establishing and perfecting the enterprise’s internal tax control system,and it solves the problems with tax risk management of DF Group Corporation. Meanwhile, this paper provides a reference for similar enterprises to carry out tax risk management. |
