Abstract: Since the reform and opening up, China's economy has made great progress. With the economic growth, enterprises in China are also growing. Among these enterprises, large-scale enterprises are growing rapidly and are the main body of China's fiscal revenue. Because large enterprises have become the backbone of China's fiscal revenue and an indispensable force in China's economy. Then, in tax management, it is a reform measure in line with China's financial and economic situation and international standards to specialize in the management of large enterprises and establish tax management institutions for large enterprises.
Keywords: large enterprises, taxation, risk management
catalogue
1 Introduction
1. 1 background and significance of the topic.
1. 1. 1 topic background
1. 1.2 Significance of topic selection
1.2 Literature Review
1.2. 1 Research on Tax Risk Management of Large Foreign Enterprises
1.2.2 research on tax risk management of large enterprises in China
1.3 research contents and methods of this paper
Research content 1.3. 1
1.3.2 research methods
Basic theoretical analysis of tax risk management of two major enterprises
2. 1 the concept and characteristics of large enterprises
2. 1. 1 Standards and concepts of large enterprises
2. 1.2 characteristics of large enterprises
2.2 the connotation of tax risk management of large enterprises
2.2. 1 risk concept
2.2.2 The connotation of risk management
2.2.3 The connotation of tax risks of large enterprises
2.2.4 Connotation of tax risk management of large enterprises
2.3 the necessity of tax risk management of large enterprises
2.3. 1 Inevitable requirements for tax authorities to implement effective management of large enterprises.
2.3.2 To enable the tax authorities to treat taxpayers fairly and equally.
2.3.3 It can improve the tax management efficiency of large enterprises.
2.3.4 It can reduce tax costs and reduce unnecessary losses.
2.3.5 can help enterprises improve internal control mechanism and improve tax compliance.
2.3.6 Improve the tax service level of tax authorities.
2.3.7 can make the tax authorities more standardized management of large enterprises.
3 the development status and problems of tax risk management of large enterprises in China
3. 1 Tax Risk Management Status of Large Enterprises in China
3. 1. 1 Innovating the tax professional management system of large enterprises
3. 1.2 formed a professional risk management model for large enterprises.
3. 1.3 Carry out risk-oriented tax inspection.
3. 1.4 formation of tax risk management information framework for large enterprises.
3. 1.5 signing compliance agreement
3. 1.6 Conduct business training and international exchange.
3.2 Problems in Tax Risk Management of Large Enterprises in China
3.2. 1 Tax risk management of large enterprises deviates from the initial goal.
3.2.2 A unified national tax risk management system for large enterprises has not yet been formed.
3.2.3 The tax risk assessment system and indicators of large enterprises are not perfect.
3.2.4 The information management level of tax risks of large enterprises needs to be improved.
3.2.5 The internal responsibilities of the tax collection and management departments are unclear, and the tax risk management efficiency is not high.
3.2.6 Large enterprise tax risk management professionals shortage.
Experience of tax risk management of large foreign enterprises.
4. 1 DECD risk management specification
4. 1. 1 Contents of tax risk management
4. 1.2 tax risk management process
4.2 Tax Risk Management Practice of Large Enterprises in Australia and the Netherlands
4.2. 1 Definition of large enterprises in the two countries
4.2.2 Management mode and organization setup of large enterprises in the two countries
4.2.3 Risk management contents of large enterprise management institutions in the two countries
4.3 Experience and Enlightenment
4.3. 1 Large enterprises pay equal attention to tax risk management and service.
4.3.2 Tax risk management institutions of large enterprises perform their duties independently.
4.3.3 Formulate the processes and procedures for tax risk management of large enterprises.
4.3.4 Differentiated management is adopted for taxpayers.
4.3.5 Pay attention to the collection and application of basic information.
4.3.6 Pay attention to personnel training and reserve.
5 Suggestions to improve the tax risk management of large enterprises in China
5. 1 Improve the internal management mechanism of tax authorities and reduce the tax risks of large enterprises.
5. 1. 1 Establish a tax risk management mechanism for large enterprises based on tax service.
5. 1.2 Establish a unified management organization for large enterprises.
5. 1.3 Improve the professionalism of tax risk managers in large enterprises.
5. 1.4 Strengthen communication among departments to improve the efficiency of tax risk management of large enterprises.
5.2 Improve the internal risk assessment mechanism of large enterprises and reduce the tax risks of large enterprises.
5.2. 1 Establish unified risk assessment procedures and standards.
5.2.2 Establish a nationwide networked basic information collection and application database.
conclusion
Since the establishment of the tax administration department of large enterprises in State Taxation Administration of The People's Republic of China in 2008, the General Administration and local tax authorities have been exploring how to manage large enterprises. In 2009, State Taxation Administration of The People's Republic of China issued "Guidelines for Tax Risk Management of Large Enterprises (Trial)", which made it clear that the management of large enterprises by tax authorities is mainly about tax risk management of these large enterprises. From 2009 to now, the tax risk management of large enterprises in China has made great progress. It is necessary to make the tax risk management of China's large enterprises not only from scratch, but also in many aspects of the work can be in line with international standards, so that the tax authorities can target the management of large enterprises. However, it is only a few years since the tax risk management of large enterprises was carried out in China, and there are still many imperfections and areas that need to be improved and strengthened.
Therefore, it is an urgent problem to construct a set of national unified and complete tax risk management norms for large enterprises.
There are many foreign explorations and researches on tax risk management of large enterprises, among which the research of Financial Affairs Committee (CFA) under the Organization for Economic Cooperation and Development (OECD) is the most representative. On the basis of summarizing the experience of risk management in OECD member countries, the application guide of tax risk management is formed. The guide has now become a model for tax risk management in member countries. Many countries in the world have many years of practical experience in the field of tax risk management of large enterprises and have accumulated many very good methods and experiences. Australia is an early country to manage tax risks for large enterprises. 1994, the state established the Bureau of Large Enterprises and International Administration, and began to try to manage the tax risks of large enterprises. The way of tax risk management of large enterprises of Dutch tax bureau is realized by judging the internal control mechanism of enterprises. All these provide ideas and reference for improving the tax risk management of large enterprises in China.
Based on the actual work, this paper analyzes the current situation of tax risk management of large enterprises, points out the problems existing in tax risk management of large enterprises in the emerging stage, draws lessons from foreign advanced practices, analyzes the problems found, and puts forward some suggestions for improving tax risk management of large enterprises. This paper is divided into six parts:
The first part is the introduction. This paper mainly introduces the research background, research significance and research status at home and abroad.
This paper briefly points out the shortcomings in the current domestic research on tax risk management of large enterprises, which leads to the research content of this paper.
The second part is the basic theoretical analysis of tax risk management of large enterprises. This paper mainly introduces the concept and characteristics of large enterprises, the concept and content of tax risk management of large enterprises, and points out the necessity of perfecting tax risk management of large enterprises in China.
The third part is the development status and existing problems of tax risk management of large enterprises in China. This paper mainly analyzes the actual effect of tax risk management of large enterprises in China's tax management practice, and some problems still existing in tax risk management of large enterprises in China at present. For example, the tax risk management of large enterprises deviates from the original goal, the national unified tax risk management system of large enterprises has not yet been formed, the tax risk assessment system and indicators of large enterprises are not perfect, the level of tax risk information management of large enterprises needs to be improved, the internal responsibilities of tax collection and management departments are unclear, the efficiency of tax risk management of large enterprises is not high, and professionals in tax risk management of large enterprises are lacking.
The fourth part is the experience of tax risk management of large foreign enterprises. Combined with the experience of risk management of large enterprises in Australia and the Netherlands and the tax risk management model of large enterprises in OECD, this paper expounds the enlightenment of tax risk management experience of large enterprises abroad to China.
The fifth part is the specific suggestions to improve the tax risk management of large enterprises in China. This paper puts forward specific suggestions from the following aspects: establishing a tax risk management mechanism for large enterprises based on tax service; Establish a unified management organization for large enterprises; Improve the professionalism of tax risk management personnel in large enterprises; Strengthen communication between departments; Improve the efficiency of tax risk management in large enterprises; Establish unified risk assessment procedures and standards; Establish a nationwide networked basic information collection and application database.
The last part is a summary of the full text.
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