Research On Tax Risk Management Of N Enterprise Group Intra Family Transaction

With the increasingly fierce market competition and the promotion of the Chinese government,the enterprise group management strategy has developed rapidly,and enterprise groups play an increasingly important role in China's economy.There are a large number of internal transaction operations such as the purchase and sale of goods,leasing,guarantees,and provision of labor services within enterprise groups.Internal transactions have the advantage of enhancing the overall economic effect of the group and enhancing the comprehensive competitiveness of the group.However,due to the large number of internal transactions of the enterprise group and the large amount involved,the related tax-related affairs are more complicated.If the relevant tax-related matters do not comply with the relevant tax laws or the accounting treatment is biased,it is easy to cause tax risks,which will affect the smooth development of the internal transaction of the enterprise group and it is difficult to give play to the economic advantages of internal transactions.In recent years,China's tax authorities have continuously strengthened the management of related-party transactions based on many years of anti-tax avoidance work experience,and successively issued multiple related-party transaction documents.The internal transaction tax policy environment has become more strict and standardized.In recent years,cases such as Shenwu Group,Jianruiwoneng,Le TV,etc.,which have been caught in the tax crisis,have involved the shadow of intra-group transactions.Therefore,in order to reduce the internal transaction tax risk of the enterprise group,the enterprise group needs to sort out the internal transaction tax risk matters,and propose specific countermeasures for different internal transaction links to reduce the internal transaction tax risk.At present,the academic circles mainly focus on the theoretical level of intra group transactions,and the research on the tax risks of different types of intra group transactions is also relatively scattered.Therefore,it is innovative to select the large-scale and comprehensive intra group n iron and Steel Group as a case to study the tax risks of intra group transactions.First of all,this thesis introduces the theory of enterprise group,internal transaction and tax risk management,and makes a general analysis of the tax risk of internal transaction of enterprise group,and makes clear the relevant tax risk policies,tax risk focuses on enterprises and the tax risk points that are easy to appear in internal transaction.Secondly,taking n iron and Steel Group as an example,this thesis introduces the basic situation of internal transactions of N group,sorts out the tax risk accidents and the tax risks existing in internal transactions of N group,and analyzes the causes of the problems existing in internal transactions in depth.Finally,based on the process flow of iron and steel industry and the actual situation of internal transactions of iron and Steel Group,this thesis puts forward specific countermeasures for internal transaction transfer pricing and internal guarantee links,and proposes three safeguard measures to guarantee the optimization of tax risk management.