Research On The Risk Management Of Income Pre-tax Deduction Of Retail Assets Losses

2011,corporate asset losses pre-tax deduction changed from the "approval system" to "reporting system" which improve the efficiency of the tax and reduced the waiting time for approval.But because of the lack of the supervision of the examination and approval system,enterprise in the reporting of overstatement,false,delaying and tax compliance increased significantly.In particular,the high loss rate of the retail industry,the type of asset loss is more concentrated,more complex and more representative of the industry as a representative.Reducing or eliminating the tax risks caused by the tax non-compliance is dependent on the effective follow-up management of the tax authorities.The long accustomed to "heavy prior approval,light supervision after the event" management mode of the tax authority is prone to have a misunderstanding,think cancel the approval is on the matters related to the management level lower,so last management "straw" as the follow-up management of the importance of not enough understanding,the negligence of the understanding of management issues will lead to an inevitable risk.At present,the risk management of pre tax deduction of asset losses of enterprises is mainly from the perspective of enterprise management,focusing on the research of how to carry out the tax risk prevention.In this paper,the policy itself as a theoretical basis,from the perspective of the management of the tax authorities,the loss of pre tax deduction of asset losses in retail industry.In this paper,we use the traditional ideas to explain the problem analysis reason and the countermeasure.Through analysis of the current situation of the main types of retail assets loss and its causes,as well as tax authorities management,to retail enterprises declare link and the tax authorities subsequent management link existing management problems and the tax authority of the risk management,the causes of the study.Study shows that the issue of enterprise reporting and tax authorities have a direct cause of the tax authorities,the tax authorities have an inescapable responsibility for the management.The results show that the tax authorities' management is not in place and the understanding is not in place will cause the enterprise to pay taxes not to complywith the risk,the tax revenue loss risk and the tax personnel law enforcement risk and so on.Therefore,this paper in view of the problems existed in the management of tax organs,from the information management,personnel training,tax service,internal management,and other aspects of countermeasures,and put forward the "golden period" management system as the technical support,strengthen asset loss pre income tax deduction of risk management system construction as the security system of safeguard measures.In the end,this paper takes the Carrefour supermarket chain as a case to make the theoretical analysis more specific,which makes the research more valuable.