Research On Tax Risk Management Of Large Enterprises Based On Big Data Background In Ningbo

In the rapid economic development today,large enterprises are the backbone of China's national economy.With the expansion of economic scale and the improvement of social influence,the market competitiveness along with the attention amount of large enterprises are increasing simultaneously.In 2008,State Administration of Taxation established the large enterprise management department to strengthen the management of large enterprises taxation.Since large enterprises generally have large scale,cross-industry,cross-regional and even transnational operation,complicated internal organizational structure and accounting system,decentralized production and management,centralized internal decision and other characteristics.Tax risk management of large enterprise is the main direction of China's large enterprise management.With the rapid pace of the tax system entering the era of big data,the rise of "Internet thinking" has provided a new solution for tax risk management of large enterprises.From the perspective of the tax authorities,this paper takes the large enterprises in Ningbo as the breakthrough point,and finally give the relevant suggestions according to the present situation of large enterprises tax risk management in Ningbo based on the theory of risk management.The first part of this paper does a brief introduction of the background and significance of this subject,and summarize the relevant literature at home and abroad.The second part refines the connotation,characteristics and significance of taxation management of large enterprises based on big data background.The third part analyzes the current situation and practice of tax risk management of large enterprises in Ningbo under the background of big data.Through the sufficient investigation of the large enterprises in Ningbo,this paper analyzes the current situation of tax risk management in large enterprises and expects the future prospects in Ningbo,mainly elaborates on the practice in recent years.The fourth part focuses on the challenges of the tax risk management of big enterprises in Ningbo under the background of big data.From the typical case study,the author investigates the confusion of the tax authorities during the practice through the analysis of the effectiveness of the tax administrationof large enterprises in Ningbo.The fifth part puts forward the countermeasure and recommendation of big data in the tax risk management of large enterprises in Ningbo.The article mainly focuses on four aspects.Firstly,in order to enhance the tax risk management capabilities,the tax authorities in Ningbo should emphasizethe risk-oriented,optimize the management process,and enhance the overall capacity of tax management and law enforcement awareness.Secondly,it could be established an interactive relationship between large enterprises in the overall industry and tax authorities through the construction of flat operation mode based on the construction of large enterprise tax risk assessment management platform.Thirdly,the tax authorities should improve the tax compliance of large enterprises,and let large enterprises take the initiative to communicate with the tax authorities.To prevent tax risks and achieve self-compliance of large enterprises,improving the internal control mechanism of large enterprises is needed.Lastly,the tax authorities should pay attention to establish the national network which is able to collect and utilize the basic tax-related information.By using the "big data",the fitted point of tax data could be hit and applied to large enterprises tax risk management effectively.