Big Enterprise Tax Risk Management: Warning, Simulation and Application

Submitted on 7th September 2017

Currently, the construction of “promoting tax compliance as the goal, the risk management as the guidance, taking the information tube tax and the hierarchical classification as the basis, set up tax services, risk monitoring, risk response to the new tax management system”, this tax sources of specialized management model has become the direction of the reform of tax system, tax risk management as a new concept received extensive attention of tax authorities. Big enterprises are of the characteristics of small numbers, large scales, huge taxes and contributions, which is the core of tax collecting management. To strengthen the tax risk management ideas, and to direct taxpayers to perfect the inner tax control system are the important measures to implement individual services and pertinent management. This paper presents a flow chart of tax risk control and the four models: the identification model, the measurement model, the response model, the evaluation model, and simulation applications. Here, we take value-added tax as an example. In 2013, China's domestic value-added tax revenue is 2.8803 trillion yuan, accounting for 26% of the total income tax revenue, is one of China's current major taxes. Therefore, based on the data in the CTAIS to analyse the tax burden, and constructs the VAT tax burden warming system, is the effective measures to keep the rapid growth of VAT.

International Journal of u- and e- Service, Science and Technology
Length of Resource
12 pages
De-fa Cai, Nan-nan Ni, and Jing Cai
Date Published
Publication Type
Resource Type