Research On Tax Risk Management Of Large Enterprises In China

Since there is an inevitable contradiction between the intrinsic motivation of enterprises to maximize the benefits after tax and the compulsory and unpaid nature of taxation,the existence of corporate tax risks is objectively inevitable.Large enterprises have a wide range of business,complicated tax-related matters,and various tax avoidance and tax evasion methods,and their tax risks are often greater.However,in the process of rapid development of large enterprises,some enterprises tend to focus more on financial risk management,but not on tax risk management.Neglecting tax risk management can easily lead to financial embarrassment and financial and reputational losses.In recent years,the“tax gate”scandal has seriously adversely affected many large enterprises.Enron,the world communications company,and domestic Gome,Suning,and Ping An have all been deeply involved in the company's normal production and operation.Both financial status and company reputation suffer significant losses.At the same time,as a core pillar of China's economic development and an important source of tax revenue,large enterprises have a series of problems caused by the dilution of tax risk management will inevitably have a greater adverse impact on a country's economic development and transnational economic development..From this perspective,preventing and controlling the tax risks of large enterprises and establishing a sound tax risk management system have become an important issue for the healthy development of large enterprises.Firstly,this paper briefly describes the background and significance of the topic selection,collects and sorts out relevant domestic and foreign literatures.On this basis,the research content,ideas and main innovation points of this paper are described in detail.Secondly,it defines the concept and connotation of large enterprise and tax risk,and explores the basictheory of tax risk management of big enterprise.Then,on the basis of theoretical analysis,taking W enterprise as an example,this paper analyzes the tax risks faced by the enterprise and the status quo of its tax risk management from the perspectives of important taxes,financial indicators,and treatment of research and development expenses.Then,the causes of tax risks of W enterprise are systematically analyzed.Finally,the paper puts forward countermeasures and Suggestions for strengthening the tax risk management of large enterprises in China from five aspects.This paper believes that tax risk is an important risk in the operation process of China's large enterprises,but China's large enterprises generally have weak awareness of tax risk management,and low level of tax risk prevention means,resulting in certain loopholes in the tax risk management of enterprises.China's large enterprises should improve the tax risk response mechanism in terms of optimizing the internal environment of tax risks and establishing an effective tax risk assessment system based on the analysis of their own tax risks in accordance with their own environment and development conditions.This paper aims to find out the tax risks in the operation process of W enterprise,and improve the tax risk management system of the enterprise in combination with specific conditions,so that large enterprises can effectively prevent tax risks,and provide reference for large enterprises in the same predicament.