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The Research of Large Enterprise Tax Risk Management

Author: HuiXue
Tutor: WangChengMing
School: Dongbei University of Finance
Course: Finance
Keywords: large (-scale) enterprises tax risk management
CLC: F812.42
Type: Master's thesis
Year: 2013
Downloads: 11
Quote: 0
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From the Reform and opening up to now, China has achieved significant progress in economy, and with the economic growth, Chinese enterprises have also continued to grow strong. Among these enterprises, large-scale enterprises take on the more rapid speed of development and growth, hence these large enterprises becoming the pillar strength in our fiscal revenue. With the rising position of large-scale enterprises in China’s economy, they have become the backbone and hard core in national economy. Therefore, to employ the classification management in these taxpayers in tax and establish the tax management institution in large enterprises is not only one of the important contents of Chinese tax collection and management reform but also accords with the international tendency in modern tax management reform.Since2008when the State Administration of Taxation (SAT) established the tax management division/bureau in large enterprises, from the central office to tax authorities in various regions all have continuously explored how to manage these large enterprises. Until2009, the State Administration of Taxation issued the Guidance of Tax Risk Management in Large Enterprises (Trial Implementation), which clearly explains that the management of management organizations in large enterprise from tax authorities on large enterprises mainly concerns the tax risk management work on these large enterprises. From2009up to now, Chinese tax risk management work in large enterprises has achieved astounding progress. The benefits large enterprises in China to develop the tax risk management work from nothing and also to conduct international development in various aspects about the work, enabling the tax authority to make targeted management in large enterprises. However, after all, the tax management work in large enterprises conducted by China is as long as only several years; therefore, it has many imperfections and many places needing further improvement and enhancement. As a result, it has become the urgent problem badly needing solution for China’s tax risk management in large enterprises to construct a set of unified and complete tax risk management standards in large enterprises throughout the country.There are lots of foreign discoveries and studies on tax risk management in large enterprises, among which the comparatively representative works are the studies made by the Committee of Fiscal Affairs (short-named as CFA), the subordinate to the Organization of Economic Cooperation and Development (short-named as OECD). These studies conclude the experience accumulated by member countries of OECD in risk management practice and form the practice/application guidance of tax risk management. At present, the guidance has served as the model for all the member countries to conduct tax risk management. All countries in the world have also made practical exploration for years in the tax risk management work in large enterprises and have thus accumulated lots of beneficial methods and experience. In1994, Australia took the lead in founding the large enterprises and internal administration bureaus, which have carried out positive and effective attempts in employing the risk management in tax" management. In addition, the Netherlands Tax Bureau has realized the supervision of tax risk in large enterprises by the way of establishing tax internal control. All these have provided thought and reference for China to perfect the tax risk management work in large enterprises.Starting from practical work, the paper points out the problems existing in current tax risk management in large enterprises by analyzing the existent tax risk management work situation in large enterprises and then makes analysis on these problems found with the reference from foreign advanced practices, finally proposing the suggestions to perfect the tax risk management in large enterprises. All in all, the whole paper covers the following six parts:Serving as the introduction, the first part mainly introduces the research background of the paper, its research signification and the research status domestic and overseas. It also briefly points out the shortcomings of present risk management researches in large domestic enterprises and thus introduces/leads to the research content in the paper.Analyzing the basic theories about tax risk management in large enterprises, the second part mainly introduces the definition and characteristics of large enterprises and the definition and content of tax risk management and also points out the importance and necessity for China to perfect the tax risk management in large enterprises. Concerning the development status and existent problems in present tax risk management in Chinese large enterprises, the third part mainly analyzes the actual effects the tax risk management in large enterprises has achieved in the tax management practice in Chinese large enterprises and also some problems existing in current tax risk management work in Chinese large enterprises. Such as, the tax risk management in large enterprises deviates from the initial goal; the unified tax risk management organization system throughout the country has not been established; the tax risk assessment system in large enterprises and indices are imperfect; the tax risk informatization management level in large enterprises needs further improvement; the internal responsibilities in tax collection and management departments are unclear; the tax risk management in large enterprises is low in efficiency and the tax risk management in large enterprises is short of professional talent and etc.Concerning the experience reference of risk management in foreign large enterprises, the fourth part combines this with the risk management experience of large enterprises in such countries as Australia and Netherlands and the practice guidance model of tax risk management in large enterprises from OECD and finally expounds the enlightenment of foreign tax risk management experience in large enterprises on China Covering the concrete/specific suggestions for China to perfect tax risk management in large enterprises, the fifth part puts forwards concrete suggestions to perfect the tax risk management work in Chinese large enterprises from the following several aspects, namely, establishing the tax management mechanism with the premise of tax (paying) service, founding unified management institution in large enterprises improving the professional level of administrative staff in tax risk management of large enterprises enhancing the communication among departments and constantly improving the efficiency of tax risk management work in large domestic enterprises, and unified risk assessment procedures and standards, setting up the basic information collection and application database with national network,The final part makes a brief summary of the whole paper.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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