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Web of Proceedings - Francis Academic Press

Research on Tax Risk Management in China

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DOI: 10.25236/iwass.2018.166

Author(s)

Liyun Yang

Corresponding Author

Liyun Yang

Abstract

As the scale of the enterprise continues to expand, the risk focus of its development gradually shifts from the micro level to the macro level. As far as tax risk is concerned, the tax risks of large enterprises mostly come from the macro level of corporate governance defects, management's tax attitudes and concepts, and the soundness of internal control mechanisms. This is mainly related to the tax risks of general enterprises book errors, etc. are significantly different. From this perspective, the tax risk management of large enterprises should highlight the “compliance” of tax behavior, establish a tax assessment and early warning mechanism, control risks in a timely manner, and timely integrate them into the risk management and internal of the enterprise. In the control system. Based on this, this paper systematically studies the tax risk management of large enterprises. Firstly, it classifies the types of tax risks, then analyzes the causes of risks. Finally, it points out the key points to be taken to prevent and manage tax risks.

Keywords

Tax Risk, Enterprise Management, Profit and Cost