How To Strengthen Tax Administration For Large Enterprises

Large enterprises are also duty bound to prevent tax risks. In recent years, the tax administration department of large enterprises of the State Administration of taxation is exploring the provision of value-added services and overall management, striving to form a unified coordination mechanism between the top and bottom, gradually forming a unified window to expand the level of service and management, and jointly control tax risks with large enterprises and achieve compliance.

1, understand the connotation of tax risk correctly. Enterprise tax risk It mainly consists of two types, one is due to the failure to comply with the provisions of tax laws and regulations, and the other is to pay taxes, pay taxes, pay taxes, fines, impose penalties for late fees, penalties and reputations, and so on. The other reason is that the business tax is not accurate and the tax preferential policies have not been used sufficiently, resulting in more taxes and unnecessary tax burden. Large enterprises should have a deep understanding of the connotation of tax risks, conscientiously study the status of enterprise tax risks, and formulate their own tax plans according to their own actual conditions. Starting from the inspection of the use of tax related invoices and the hidden dangers of tax related business accounting, the problems that may exist in the various aspects of business approval and review, accounting audit and internal audit supervision are analyzed.

2, fully understand Tax risk Consequence. Tax is the main source of state revenue, and the tax risk of large enterprises is an important factor affecting the national tax revenue. Although the number of large enterprises is small, because of its large scale, wide business scope and large output value, it involves many kinds of taxes, a wide range of tax sources, and a large amount of tax. It occupies an absolute proportion in the national tax revenue, and is the main source of state revenue. Controlling the tax risk of large enterprises is an important part of tax administration. Only by fully understanding the consequences of tax risks and consciously strengthening the awareness of tax risk prevention, can large enterprises improve their tax compliance.

3, actively establish tax risks. internal controls 。 The business of large enterprises is complex, the risk factors of tax risk are many, the risk control points are mixed, and the risk consequences are serious. Enterprises should accurately understand the connotation of tax risks, fully understand the consequences of tax risks, combine their own production and operation characteristics, institutional setup and management requirements, and establish the internal control of tax risks according to the tax risk management regulations issued by the State Administration of Taxation, and build a "firewall" for tax risks.

In the accounting department, tax accounting professionals (or tax accounting posts) are set up in the accounting department, which are responsible for tax related business accounting, tax related business tax analysis, tax declaration and tax payment, etc., and communicate with tax risk management organizations in tax related business processes, establish tax risk identification, risk assessment, risk control and response mechanisms, and focus on tax related business operation and accounting control, comprehensively comb the risk points in all aspects of tax accounting, standardize and solidify standardized operation and process to guide practical tax operation, and form a compliance system for the contents that can not be directly standardized, and form a professional interpretation and explanation that can reflect timeliness, procedural and management objectives. The key points of internal control of tax risk include setting up an enterprise tax risk management organization, specializing in the design and operation of enterprise tax risk internal control, and communicating with the competent tax authorities.