Reasearch On Tax Risk Management Of Large Enterprises

2018 is the tenth year of the establishment of the Department of tax Administration of large Enterprises of the State Administration of Taxat-ion.During the past ten years,1062 enterprises with the largest scale and influence in the country have been identified as the main objects of specialized tax management for large enterprises.Until the establishment of "data acquisition-risk analysis-push application-feedback assessment" four links of large enterprises tax risk closed loop management process,The local tax authorities,headed by the tax Administration Department of the General Administration of large Enterprises,have been trying to think about and explore how to make full use of limited management resources to fully release the potential of tax information.While further improving the quality of tax service,we can effectively control and prevent the tax risk of large enterprises,so as to implement effective specialized tax management for large enterprises.S city as the national economic center,the large enterprises gathered.Drawing on the concepts and methods related to risk management,tax administration departments of large enterprises in S city continuously try new measures for tax risk management of large enterprises,guide and help them effectively prevent and control risks,effectively improve tax compliance,and create a favorable tax environment for the development of large enterprises.This paper selects tax risk management of large enterprises as the research object.Based on the theory of risk management and tax compliance,this paper analyzes the causes and characteristics of tax risks of large enterprises.Based on the practice of tax risk management of large enterprises in S city,this paper studies the deficiencies in the current work and analyzes the causes of the problems by combining literature research,empirical analysis and interview survey.At the same time,this paper introduces the United States and Australia two developed countries more mature tax management experience.This paper discusses how to effectively improve the management means,take risk management as the follow-up guarantee of streamlining administration and delegating power,and lay the foundation for tax services,and proposes specific countermeasures and Suggestions,providing clues and basis for the next step of tax authorities’ optimization work and further improving the level of tax risk management of large enterprises.