A Case Study On Tax Risk Management Of Large Enterprises In Ya’an State Tax

With the globalization of world economic development and the scale of multinational enterprise groups,the important position of large enterprises in the economy and taxation of various countries has become increasingly prominent.The modern tax management theory with risk-oriented management as its core has developed rapidly.The establishment of tax risk management departments specializing in large enterprises can not only effectively avoid tax loss,but also improve the tax administration ability of tax authorities,which is tax collection.Important measures to manage modernization and informatization.At present,there are obvious deficiencies in the tax risk management of large enterprises carried out by tax authorities in China,both in system and in measures.According to the requirements of the General Administration of Taxation,the State Taxation Bureau of Sichuan Province has carried out the tax risk management of large enterprises on a pilot basis.As one of the pilot units in the whole province,Ya’an State Tax has been exploring actively in the field of tax risk management of large enterprises in recent years according to the requirements of higher authorities and local tax situation,which has provided new ideas and practical experience for the tax risk management of large enterprises in the whole province.This paper chooses Ya’an State Tax to carry out tax risk management of large enterprises as the research object,expecting that it can not only have certain research value in academia,but also provide some reference for the practice of tax risk management of large enterprises in other areas,which is the purpose of this study.This paper consists of five parts: introduction,case description,case analysis,enlightenment,conclusion and prospect.The first part is the introduction of the first chapter,introducing the research background,current situation at home and abroad,theoretical basis,research ideas,methods and significance;the second part is the typical analysis of the second chapter and the case description of the third chapter.By introducing the progress and shortcomings of the work in the field of tax risk management of large enterprises in China,the typical nature of the work carried out by Ya’an State Tax and the case study.The third part is Chapter IV,V and VI,excavating the three factors of successful implementation of the case,that is,the analysis of cognitive concepts,the analysis of collection and management means and the analysis of human resources allocation;the fourth part is the Enlightenment of Chapter VII,summarizing the three points of successful implementation of the case;the fifth part is the conclusion and Prospect of Chapter VII,combing the successful experience of case implementation.And look forward to the path to continue to optimize.It should be noted that since this paper is written before the reform of the state tax and local tax institutions is fully completed,the Ya’an State Tax is still the research object of this paper,and the situation after the completion of the institutional reform is reflected in the prospects chapter.