税务风险管理体系.docVIP

摘 要 ABSTRACT Risk management is the important contents of financial management, since the 1990 s, such as enron, world communications company in the United States under the background of financial scandals, risk management has gradually become the top priority of enterprise financial management. As tax risk management in enterprise risk management of the importance of the emerging, the enterprise tax risk management system is perfect or not determines the enterprises core competitive ability, enterprise how to prevention and control at a minimum cost of the tax risk has increasingly become the enterprise needs to solve an important problem. At present, few domestic enterprises have the perfect tax risk management system, in this paper, in combination with the existing tax risk prevention, risk management, on the basis of scientific, draw lessons from the foreign related theory research, and as far as possible using the latest tax laws and regulations, achieving the theory with practice, to the enterprise senior management, financial and tax related personnel management tax risk has a positive reference and guidance significance. This article used the induction deduction and empirical analysis methods. In collecting and consulting a large number of relevant literature, on the basis of combing out the current situation of this topic the theory of the present situation, the policy and the domestic big enterprise tax management present situation, summarizes the main points of the academic tax of the enterprise risk management, defining the enterprise tax risk, tax risk management, such as concept, study the causes of the formation of tax risk, analysis of the theory of tax risk management framework; Then, with K company as the research object of empirical analysis, through the analysis of the desk for K company tax risk management and field testing, feedback about the present situation of K company tax risk management, finally, in accordance with the big enterprise ta