Analyse of Tax Risk for University-Owned Industry of China

Lanmin GU, Xianfeng YAN

Abstract


As a class of business risk, tax risk of university industry is always a significant risk factor can not be ignored. This paper introduces the concept of tax risk, analyzes the causes of university, and proposes the measures to manage and control the tax risk of university industry, for reference.
Key words: Tax risk; University industry; Reasons; Measures

References


Guidance on Tax Risk Management for Large Enterprises Trial Implementation (2009). Regulation of National Tax.
[2] Guidance on Developing and Managing Colleges and Universities Technology Industry (2005). Regulation of Science and Education.
[3] Guidance on Industrial Tasks of the Subordinate Colleges and Universities to the Ministry of Education in 2009 (2009). Regulation of Science and Education
[4] Cai Chang (2006). Prevention, Defusion and Control of Tax Risk. China Machine Press.
[5] Qiu Hong (2008). Research on Causes and Management of the Enterprises’ Tax Risk. J Accountant.


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