A Study On Small And Medium-sized Enterprise Tax Risk Management

Small and medium-sized enterprises have played an irreplaceable role in national economyno matter whether in the quantity, employment opportunities provided, technological innovationand so on. However, Small and medium-sized enterprises generally have heavier tax burden andare facing different tax risk in each growth cycle. Although the enterprise tax risk managementresearch has been accumulated some achievements abroad, the research achievements at homeare comparably fewer at present, with much more research on big enterprises. Compared withlarge enterprises, small and medium-sized enterprise management system is not perfect, and therisk bearing ability is much weaker. At the same time, they lack the consciousness of tax riskmanagement, so that they need more professional guidance of tax risk management.The research on small and medium-sized enterprise tax risk management can take forreference theories including Risk Management Theory, COSO Enterprise Risk ManagementFramework, Risk Management Theory, and so on. On this basis, combined with thecharacteristics of small and medium-sized enterprises and theory models of risk management(opportunism existence, bounded rationality assumption, information asymmetry theory, etc), itcan analyze the production mechanism of small and medium-sized enterprise tax risks and thecause of the tax risk in internal and external aspects of the small and medium-sized enterprises,in order to determine the tax risk management framework of small and medium enterprises.After the management framework was determined, further study on finding the tax riskmanagement defects of small and medium-sized enterprises is also needed. Guangdong Province,as the largest province of the national economic aggregate, has a certain of representativeness.Therefore, this thesis analyzes the differences between small and medium-sized enterprises andbig enterprises in tax risk management consciousness and management system construction,through the investigation on the current situation of enterprise risk management in some cities ofGuangdong Province. Also, it compares the differences of small and medium-sized enterprisestax risk management in different industries, ownership, districts and operation time.The purpose of both theoretical research and empirical research is to solve problems,therefore, taking reference of relevant theories and results of empirical research, from someaspects such as the tax risk management goal, management organization, risk response,information communication, supervision improvement, and risk early warning and so on, itconstructs more practical and replicable tax risk management system. The main innovations of this dissertation are is as follows:1. It takes the tax risk as one of the important risks in the enterprise management activities,and put it to the enterprise risk management system. Through the ways of course cross, it studiesthe enterprise tax from the point of view of management science.2. From the point of view of the small business enterprise risk management in the taxresearch, it tries to build a small and medium enterprise tax risk management system, andestablishes enterprise tax risk early warning model with comparably strong practicability.3. Through the empirical analysis, it studies the small and medium-sized enterprise tax riskmanagement level and the existing problems at present.