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Study On Tax Risk Management Of Large Enterprises In Harbin Tax Bureau

Posted on:2020-06-06Degree:MasterType:Thesis
Country:ChinaCandidate:W W LiuFull Text:PDF
GTID:2439330575456044Subject:Master of Taxation
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At present,China is moving towards a high-quality development stage of the economy.In this process,the development of large enterprises plays a very important role in the development of China’s economy.At the same time,large-scale enterprises in China’s tax economy still occupy a large proportion,which is an important source of national and local government revenue.Therefore,the tax management of large enterprises has always been the key target of tax collection and management by the state and local governments,and the prevention and control of tax risks will directly affect the overall level of taxation.Large enterprises have their own unique economic operation processes,such as strong economic mobility,large enterprise scope,and wide distribution of tax sources.This leads to a complicated tax structure and increased taxation locations,which are not easily managed by local governments.And control,resulting in the government’s tax management of large enterprises has become more difficult.In recent years,with the continuous development of Harbin’s economy,higher requirements have been put forward for local tax collection and management,especially tax risk management needs to be studied.In view of this,from the perspective of taxation management and risk prevention and control,the tax risk management and control of large enterprises in Harbin is taken as the research object.The main research contents include the basic theory,status quo,crux and cause of tax risk management.Research shows that the main problems at present are the low accuracy of risk identification,the low efficiency of tax risk control,the lack of effective supervision of risk processes,the lack of senior professionals,and the increase in corporate tax costs.Analysis of its causes include inadequate data networking,inadequate risk response methods,lack of management of risk processes,conservative talent training mechanisms,and weak tax risk awareness of large companies.On this basis,draw on the useful experience of tax risk management in developed countries such as the Netherlands,South Korea and Australia,and the special management and control methods in Nanjing,Wuhan,Shenyang and other cities,and propose corresponding countermeasures,such as improving tax-related intelligence management to provide data for risk analysis.Support,improve the risk control response mechanism,strengthen the risk management-oriented large enterprise tax professional management,create a high-quality large enterprise specialized management team,Strengthen the institutional mechanism for the taxation management system of large enterprises.
Keywords/Search Tags:Big business, Tax risks, Risk management
PDF Full Text Request
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