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Research On Optimization Of Tax Risk Management Of Internal Transactions Of A Group Company

Posted on:2019-01-09Degree:MasterType:Thesis
Country:ChinaCandidate:K FengFull Text:PDF
GTID:2432330578977127Subject:Business administration
Abstract/Summary:PDF Full Text Request
With the rapid development of China's economy,as a high-level stage of enterprise development under market conditions,the group companies are increasingly participating in market competition,and play an important role in all walks of life with their unique advantages.While the scientific management research of the group company is getting deeper and deeper,tax risk management has gradually become an indispensable factor in the internal control management system of the group company.The internal transactions between the parent company and the subsidiary company within the group are the main reasons for the non-subjective intentional tax risk.Through the tax risk management of internal transactions,the overall tax cost of the group is reduced,and the resource allocation of the enterprise group is optimized at the strategic level.Competition and profitability.This paper takes the tax risk of internal transactions of Group A as the research object,analyzes and discusses the tax risk of A Group's internal transactions through the organization status of A Group Company and tax-related management matters,that is,due to the establishment of departmental institutions and management system.Because of the insufficient attention and management of tax risks,the taxation of internal transactions has a large tax risk.Through the internal and external reasons of A Group's tax risk,the research is optimized from four aspects:internal environment,management strategy,communication and feedback channels,supervision and evaluation.The first chapter expounds the research background and significance,sorts out the research summary at home and abroad,and introduces the research content and research methods of the article.The second chapter defines the concept of internal transactions and tax risk management of the group company.The third chapter introduces the basic information of A Group Company,the tax situation and the current organization status of the Group's tax risk management,and evaluates the status quo through the company's recent two tax-related matters.The fourth chapter analyzes the causes of the current situation of A-company internal transaction tax risk management.The fifth chapter proposes optimization strategies for the tax risk management of A group companies' internal transactions.It is also the key chapter of this paper,mainly from five aspects:enhancing management awareness,selecting management strategy,communication and feedback channels,supervision and assessment,and human resources protection.Make improvements.The sixth chapter is the research conclusions and prospects.
Keywords/Search Tags:Group Companies, Internal Transactions, Tax Risk Management, Optimization
PDF Full Text Request
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