Study On Revenue Risk Management Of Large Enterprises

With the rapid development of the world economy,the scale of enterprise is bigger and bigger.The large enterprises have become extremely important taxpayers in each country.By 2017,more than 3000 of the nation's taxpayers,0.01% of large enterprises(3680)paid over half of the national tax revenue,and the strong tax contributions of large enterprises determine their extraordinary financial status,which is not only became the important pillar of economic development in our country,but also the key source of our country tax revenue.However,large enterprises exist in the form of group in general.Cross-industry and cross-regional conditions are relatively common.They generally show the characteristics of diversified development,intensive management,and large-scale production.Such enterprises have their own potential tax risks,the impact will be huge,and it may bring economic losses or legal penalties of affecting the company's own development.It may even bring about a certain impact on the stability of the national economy.In view of the enormous tax contribution of large enterprises and the degree of harm of their hidden risks,China's tax analysis management of large enterprises has also become more and more important,and with the smallest tax cost in exchange for the largest tax revenue or the least tax losses has also become the ultimate goal of tax risk management for large companies in China.In 2016,the management department of large enterprises completed more than 2000 risk tips and sent 6 batches of tax risk tasks for object group,A total of 1,465 risk response tasks were completed across the country,and the approved tax payable amounted to 20.19 billion.the actual storage including fine for delaying payment of taxes,a total of 19.04 billion.It is of great significance to carry out tax risk management for large enterprises,while there are still some problems to be solved in the process of exploing forward.This article starts from the actual situation,collects relevant information of the existing large-scale enterprise tax risk management,and discusses it in detail,points out the problems that the relevant departments of our country have in the management process,and draws lessons from the advanced experience of foreign countries,and takes the real estate industry as an example to carry out the analysis of the tax risk management of the large enterprises,and then combines the actual conditions of our country,proposes the corresponding perfect suggestions,including perfecting legal system,improving risk management consciousness,strengthening the construction of management system,perfecting the management process and strengthening the construction of security system.