Long Jilin, Liu Guangcai

（Gelug University in Thailand）

Abstract：

With the effective application of technologies such as big data, informatization, and intelligence in national tax collection and management, the new trends and directions of enterprise tax risk management are bound to change. The tax related risks of enterprises in contract formulation, management, and performance are increasingly being valued. Conduct a survey on the current situation of tax risk management in enterprise contracts, adopt multidimensional and multi factor analysis methods, explore the root causes of data differences, and propose countermeasures to build prevention and control mechanisms from the perspectives of institutionalization, informatization, and evidence-based approaches, in order to meet the new requirements of enterprises to cope with the new environment and healthy development.

Key Words：

business contract; risk management; multi factor analysis; institutional construction