Research On The Financial Accounting System The Headquarters-subsidiaries In View Of Tax-involved Risk

In order to achieve the purpose of global capital allocation and profit maximization,many large enterprises in China have generally adopted business models such as transnational operation and domestic trans-regional operation.In this case,the head office-branch office business model has emerged.Subjectively,the head office-branch office enterprise will make full use of its operating characteristics and the blind spot of taxation to reduce the tax cost and maximize the profit.Objectively,with the limitation of the business environment,the head office-branch office enterprise will suffer the double management of the two regions in which the head office and branch are located and can easily be involved in the tax competition.The risks are illustrated as follows: when taking the model of transnational operation,the enterprise faces the international anti-tax investigation of the host countries on the basis of the international tax jurisdiction;taking the trans-regional operation model,the enterprise may violate tax policies to obtain more benefits through paying less taxes or evading taxes,and it may receive the double taxation of the same income from the head office and its branch.The above tax-involved risks will eventually increase the tax cost.In this thesis,the enterprise of head-branch office is taken as the research object under the circumstances of the headquarters economy.With the financial accounting of this kind of enterprises as the point of penetration,the thesis focuses on the analysis of specific laws and regulations and tax policies faced by trans-regional enterprises of head-branch office in China,and of tax risks of the enterprise in the context of unbalanced regional economic development.Causes of such risks and their specific manifestations are further elaborated.Moreover,the thesis emphasizes that enterprises should set up the awareness of risk prevention and control,establish the risk control mechanism to avoid the risk of tax,and find the bestcoherence point between profit maximization and tax risk minimization,thus realizing the maximization of enterprises' business interests.