analysis of corporate tax risk management- risk identification and prevention and control（分析企业税务风险管理的风险识别和预防和控制）.docVIP

Analysis of corporate tax risk management: risk identification and prevention and control In recent years, many large international companies because of lax tax risks arising from the tax on the prevention and control of the trouble, Gome, Suning, Skyworth, Wahaha, China’s Ping An and many other well-known companies have have caught them, business and reputation have suffered no small loss, tax risk has become ‘throw off the shadow’ and ‘time bomb’ .2008, a listed company in China’s tax authorities to accept the routine inspection, accused last year of operation existence of non-compliance with tax, the tax department of the company then conducted a four-month tax audit. For a time, many of the company by customers and investors questioned the company’s financing plan is not only difficult to implement, the company shares are traded in multiple Japan continued to fall. Thus, strengthening the corporate tax risk management, the problem is not optional, but very real pressing problems. May 5, 2009, the State Administration of Taxation issued a lt;lt;a large corporate tax risk management guidelines (Trial)gt;gt; (Guo Shui Fa [2009] No. 90 (hereinafter referred to as lt;lt;Guidegt;gt; designed to guide the reasonable control of large enterprises tax risk, tax offenses against the law to fulfill tax obligations and avoid tax law for failing to comply may be subject to legal sanctions, financial loss or damage to reputation. I believe that lt;lt;the guidelinesgt;gt; although for large enterprises, but all companies are there are tax risks, should be the correct identification, assessment and prevention, to prevent and avoid as much as possible. First, the definition of corporate tax risk management Corporate tax risk is caused due to the risk-related behavior, including two aspects: First, the tax-related behavior is not consistent with tax regulations, the taxable without tax, less tax, and thus face back taxes, fines, subject to fines, criminal (convi