(一)大企业税务风险产生的原因一是用企业管理代替税务管理。一些大企业在管理过程中,由于上级公司对下级公司绝对控股或全资持股,导致其在并购重组,资产配置等方面习惯采用无偿划转等方式,而不是遵循税务管理规定,按照独立企业之间的往来收取价款,支付费用,潜在的税务风险巨大。二是用情理观念代替税法规定。情与法之间、理与法之间,经常发生矛盾,合情合理的做法,不一定合法。 (A) The reasons for the tax risk of large enterprises First, the use of enterprise management instead of tax management. Some large enterprises in the management process, due to the absolute control of the parent company or subordinate wholly owned shares, resulting in its mergers and acquisitions, asset allocation and other aspects of habitual use of free transfer, etc., rather than follow the tax regulations, in accordance with independent enterprises The charge between the receipt and payment of fees, the potential tax risk is huge. The second is to use the concept of reason instead of tax law. Between love and law, between law and law, frequent conflicts and fair and reasonable practices are not necessarily legal.