Research On The Tax Risk Management Of Chinese Enterprises

In recent years,with the advancement of our country tax system reform,"camp changing" instead of full implementation,our country enterprise tax issues facing more complex,the enterprise tax risk management by the enterprise management more and more attention.The tax has the compensation and the compulsory,the tax of these characteristics and the enterprise pursue after tax profit to maximize the goal existence contradiction.Reducing taxes of maximising after-tax profits,which can lead to the existence of corporate tax risks.In reality,business interests are often hurt by the lack of attention to tax risks.Some companies lack day-to-day management of tax risk management,and it is often too late to remedy the problem after tax problems occur.In today's high-speed economic development,enterprise facing the business environment is more and more complex,the importance of risk management for the enterprise is more and more highlighted,and the tax risk has become one of the major risk to the enterprise.Scientific and effective tax risk management can reduce the risk of the enterprise administrative punishment by the tax authorities,and through the legitimate tax planning to increase the cash flow of the enterprise,realize the goal of enterprise value maximization.Tax risk management is an important part of enterprise risk management in the present stage our country enterprise tax risk management still exist many problems,such as some enterprise did not form the tax risk management mechanism,the low level of some enterprise internal control,it is difficult to form a more perfect risk management system of taxation.The main reason for the above problems is that the enterprises pay insufficient attention to tax risk management and the concept lags behind,and the enterprise's tax risk management directly affects the business decision-making and strategic planning.Enterprises should attach importance to tax risk management methods and establish tax risk management system.This paper expounds the importance of tax risk management,and external factors and internalfactors from the enterprise to analyze the causes of the tax risk,to our country enterprise,analyzes the problems existing in the tax risk management in enterprise income tax,value-added tax and consumption tax as the key object of study,constructs the enterprise tax risk early warning mechanism,establish the enterprise tax risk management system was proposed and the methods and countermeasures.