Research On Tax Risk Management For TH Financial Leasing Corporation

Taxation is compulsory,and enterprises are inevitably facing tax problems in the process of operation.At this stage,international and domestic tax laws and taxation systems are constantly improving.In recent years,due to the improper handling of tax issues,the company's operations have been seriously difficult,and even the number of cases of bankruptcy has increased.Corporate tax risk management has gradually become an important issue in corporate governance.As China's leasing companies gradually step out of the country,move toward internationalization,and the industry competition is increasingly fierce,how to improve the level of tax risk management has very important strategic significance.TH Finance leasing company relies on the development of China's civil aviation industry.Its main business is aircraft leasing and airport facility equipment leasing.In recent years,it is the company's start-up period.Its business investment involves domestic and overseas,but its risk management system is still not perfect.The tax risk management system is almost a blank.Because the research on tax risk management at home and abroad is mostly concentrated in theory,there are few case studies.This paper is based on this background.Taking TH financial leasing company as an example,it studies its tax risk management and hopes to find out that it is suitable for China.Tax risk management mechanism for financial leasing companies.The first chapter of this paper introduces the relevant theories of tax risk and tax risk management,and distinguishes between tax risk management and tax planning.The second chapter expounds the tax risk management profile of TH financial leasing company and introduces the company's involvement.Tax status quo and tax risk management status,it is found that the company basically does not have tax risk management;the third chapter studies tax risk identification,tax risk assessment and tax risk response,and finds problems in the company's tax risk management;The chapter puts forward some suggestions for the problems existing in the company's tax risk management.Firstly,it introduces three tax risk identification methods,and focuses on the application of internal process risk analysis and identification method in tax risk identification,assessment and response.The five chapters propose the implementation guarantee of tax risk management optimization from three aspects.By combing the internal process of TH financial leasing company,this paper uses the internal process risk analysis and identification method,combined with the five-point scoring method,to organically unify the identification,assessment and response of tax risks from a qualitative and quantitative perspective.Tax risk management is easy to operate and streamline.It is hoped that the research in this paper will help TH financial leasing companies,especially “going out” leasing companies,to better manage tax risks and help companies maximize their value from a tax perspective.