Study On The Tax Risk Management Of BM Company

With the rapid development of the domestic market economy,the increasingly complex business environment,the improvement of the domestie tax policy system,and the tightening of the regulatory standards of tax authorities,the tax risks faced by enterpnses are increasing,and the cost of tax violations is getting higher and higher.The demand for tax risk management is becoming more and more urgent.The status of tax risk management in enterprise risk management 1s increasing,and the research on tax risk management is more practical.The practice and theory of tax risk management originated in the United States.The Sarbanes-Oxley Act of 2002 first imposed requirements on tax risk management,making tax risk management the focus and direction of foreign experts and scholars.Tax risk management has gradually become The core word of enterprise risk management.China's research on tax risk management is relatively backward due to its late start.Since the State Administration of Taxation issued the "Large Enterprise Tax Risk Management(Guidelines)" in 2009,the research on tax risk management has gradually attracted attention.At present,China's tax risk management research is still in the exploratory stage in practice and theory,and most of them focus on theoretical research,and do not fully combine the actual situation of China to conduct case studies.Therefore,this paper selects the research object of BM company and studies the tax risk management of BM company.The full text has five chapters.The first chapter 1s the introduction This chapter mainly expounds the background of the topic and the significance of the topic.It summarizes and analyzes the related literature research of tax experts and tax risk management at home and abroad,and briefly introduces the research methods and research contents of this paper.And innovation.The second chapter is the theoretical basis of tax risk management.This chapter firstly explains the connotation of tax risk,then explains the connotation of tax risk management,and finally analyzes the theoretical basis of tax risk management,including risk management theory and information asymmetry theory.The third chapter is the general situation of BM company and the status quo of tax risk management.Firstly,it expounds the basic situation of BM company.Then it analyzes the current situation of BM company's tax risk management and concludes that there is a lack of BM company in tax risk management.The fourth chapter is the tax risk analysis of BM company,which sorts out the potential tax risks of BM company and analyzes the causes of tax risks.The fifth chapter is the design of BM tax risk management plan Based on the previous article,it designs a set of tax risk management plan for BM company that is in line with its own operation and management.It hopes to benefit BM company and its similar company.