Reserch On Tax Risk Management Of The Construction Bank Heilongjiang Branch Under "Internet+" Tax Inspection Model

In 2009,the State Administration of Taxation began to issue guidelines on tax risk management for large enterprises.With the State Administration of Taxation proposing the concept of " internet plus" tax for the first time in 2015,the tax authorities began to explore a new working mode of " internet plus" tax inspection.This change in working mode has challenged the tax risk management of financial enterprises.This paper studies the tax risk and tax risk management of China Construction Bank in Heilongjiang Province by exploring a new mode of tax inspection in “internet plus”,and sets up the tax risk management system of CCB Heilongjiang Branch.This paper adopts quantitative and qualitative methods such as induction,modeling analysis and literature research.This paper studies how the " internet plus" tax inspection mode causes high tax risks for financial enterprises,and takes the example of CCB's Heilongjiang Province to conduct a detailed study of the problems it faces in tax risks and tax risk management.Its purpose is to provide a reference basis for the improvement of tax risk management in CCB Heilongjiang Branch.Specific research contents include:According to the operation,organization structure and tax situation of CCB Heilongjiang Branch,this paper analyzes the tax risk of CCB Heilongjiang Branch from five aspects: business activities,tax administration implementation,invoice management,supervision and management and innovation business.Then it analyzes the current situation,problems and reasons of tax risk management of CCB Heilongjiang Branch in detail.According to the above contents,the Bank identified the risks of CCB Heilongjiang Branch and formed a tax risk early warning system.Then selecting some financial data indicators of provincial branches,and using AHP to determine the weights of each indicator to establish the tax risk assessment model of CCB Heilongjiang Branch and the tax risk assessment system of Heilongjiang Branch.The comprehensive difference rate of tax risk assessment of CCB Heilongjiang Branch was obtained through quantitative calculation.Through the analysis of the comprehensive difference rate,it is found that the tax risk awareness of CCB Heilongjiang Branch is not strong,with a forthcoming red warning light for tax risks.According to the qualitative and quantitative analysis of CCB Heilongjiang Branch in the above part,combined with the situation of CCB Heilongjiang Branch,a tax risk control system is established to control tax risk in advance and avoid or reduce the loss of CCB Heilongjiang Branch.Besides,it also has reference and guiding significance for tax risk management of other financial enterprises.