Research On Risk Management Of Tax Payment In XJ Oilfield

In recent years,with the continuous development of the market economy,the business activities of enterprises are becoming increasingly complicated.Subsequently,the tax risk is growing more and more intractable.Although it is a compulsory obligation for every enterprise to pay taxes,how to effectively reduce the tax risk while fulfilling the duty deserves their consideration.As an integral part of an enterprise's risks,tax risk exerts a significant influence on the long-term development of the enterprise and its reputation.As a resource development enterprise,oil-gas field enterprises have always been paid close attention during its development.On the one hand,as the lifeblood of economy,it is a vital energy industry.On the other hand,it bears more social responsibility and mission.So far substantial studies on tax risk management have mainly focused on real estate and high-tech enterprises,while the oil-gas field enterprise,due to its special and sophisticated characteristics,indeed has many deficiencies,which needs to be further studied urgently.Based on the theory of risk management,this paper attempts to evaluate and analyze the risks in the process of tax management of XJ Oil Field by means of literature review,questionnaire and analytic hierarchy process(AHP).Firstly,according to the current situation of tax risk management in XJ oilfield,external risks and internal risks in the process of tax management are analyzed,and risks are subdivided to identify 21 risk factors of eight categories.Secondly,the index system of tax risk assessment of XJ is set up according to the selection and classification of risk assessment indexes and the model of tax risk assessment of XJ established via AHP.And the index system and the model together constitute the tax risk assessment system of XJ.Thirdly,with the help of this system,this paper conducts a comprehensive evaluation of the tax risk of XJ and arrives at the conclusion that it belongs to low risk.Among all risk factors,the higher risk is decision risk,followed by tax collection and management risk and organizational risk.For higher level of risk factors to take risk control strategy,and puts forward specific tax risk prevention measures applicable to XJ oilfield,the improvement of the specific measures include management front,strengthen communication,to carry out the self-inspection check list,add intermediary institutions,improve the informationlevel of five aspects,Finally,based on the analysis results of risk assessment and combined with the tax roll of XJ,the paper puts forward corresponding precautions against tax risk for XJ,hoping to provide reference for the evaluation and analysis of tax risk of XJ and other similar enterprises,thereby improving the risk management capability of oil field enterprises,reducing risk costs,maintaining the reputation of enterprises and enhancing their competitiveness.