中原高速税务风险控制分析-analysis on tax risk control of zhongyuan expressway.docx

II II Abstract This article studies the tax risk control of ZhongYuan Expressway. Designed through analysis and research, combined with the companys industry characteristics and business model, based on risk management theory, summed up the characteristics of the highway industry and the performance of tax-related risks, based on the analysis of the high tax risk factors, causes, potential losses that ZhongYuan Expressway faced, then presents the ideas about how to build corporate tax risk management system. ZhongYuan Expressway has several subsidiaries and affiliates, the corporate financial accounting is standard, and the internal control is robust, but the tax risk management system needs to be set up. This article takes the theoretical analysis and case study method of combining the risks control theory, detailed analysis of the enterprises external and internal tax risk factors; Set ZhongYuan Expressway as a sample, combine the actual situation with the highway industry, and find out the problems of ZhongYuan Expressways tax risk management and the risks need to be prevent. According to tax risk identification, risk assessment, and taxation, tax strategy and risk control, information and communication platform, the establishment of key issues are the influence of detailed analysis, design of related process. Through the study, the author attempts to build an enterprise tax risk management system consistent with ZhongYuan Expressways own characteristics. Tax risk control is the base for sustainable development of the enterprise. Tax risk management is a complex framework of the system, and the important component of enterprises internal control system. Henans highway mileages is at the first place of the country, Henan ZhongYuan Expressway is the only one listed highway company, We hope that this paper studies can provide references for other highway enterprises construction of tax risk control system. Key Words: Expressway, Tax, Risk control, Risk management sy