A Company's Tax Risk Management Research

In 2009,the administration of taxation issued a "big corporate tax risk management guidelines(trial)",to help large enterprises set up tax risk management system,to identify and respond to the tax risk,effective prevention may occur in the process of enterprise production and operation management of tax illegal act,allow enterprises to better fulfill the duty shall be borne by the tax.For the enterprise,the enterprise tax risk is a part of the enterprise risk can not be ignored,it will bring the enterprise financial and legal double risks.At present,tax risk management has not attracted the attention of the vast majority of enterprises.Combined with the chaotic management of enterprise production and operation process,frequent changes in tax policies,and the strengthening of tax collection and management means by tax authorities,the possibility of tax risk is becoming more and more serious.Therefore,exploring enterprise tax risk management is of vital importance to the long-term safe and healthy development of enterprises.At present,the research on tax risk management at home and abroad has been very sufficient,but due to the lack of actual cases,the research on the practical application of tax risk management is relatively scarce.For this reason,this paper tries to provide experience for the practical application of tax risk management in the future from the practical point of view through the case study of Company A.As A large state-owned coal enterprise,Company A has many loopholes in its daily production,operation and management,which brings huge tax risks to itself.First of all,this paper introduces the background,significance and methods of the topic,summarizes and analyzes the current research status of tax risk management theories,and sorts out the theories of risk management and tax risk management,which lays a solid theoretical foundation for the development of the following paper.Then,using case analysis method and investigation analysis method,on the basis of understanding the actual situation of A company,through the analysis of A company's production and operation process and financial indicators,to find out the tax risk point of A company;Then,by using Delphi method,the tax risk points of Company A are quantitatively assessed to find out the key factors affecting the tax risk of the coal industry,which are mainly reflected in the imperfect invoice management system,the defects in the internal control of sales and collection links,and the poor implementation of tax planning.Finally,according to identify the key factors,targeted from perfecting the tax invoice management system,perfect the enterprise management system,reasonable tax planning,to strengthen the construction of sales receipt link control four aspects put forward the perfect measures of tax risk management,A company to help A company to better identify and guard against the tax risk in the future,also provide A reference for coal industry enterprises tax risk management.