Study On The Mechanism Of Tax Risk Prevention And Control Of Chemical Industry In P City

The tax risk management is based on the overall grasp of the relevant tax laws and policies, through the analysis of tax risk points in the business process, through the specific prevention and control system to avoid the activities of tax risk. Tax should be based on the enterprise has established strategic business objectives to develop enterprise tax risk management objectives, and to maintain consistent with the value orientation of enterprise risk, tax risk control within the security range, from the overall perspective, to build a sound tax risk management system, to achieve long-term development of enterprises laid a solid foundation.With the continuous improvement of the tax law system of our country, tax risk prevention and control will play a more important role in enterprise management. Under the background of the current social credit system construction, the enterprise tax risk prevention and control for the enterprise management and development of enterprises are gradually outstanding. If without the support of a good tax risk prevention and control system, it will because subjective negligence or intentional and tax issues, pay an overdue tax increase the burden, heavy penalties affect credit, which is not conducive to enterprise’s further business development. The research on the prevention and control of enterprise tax risk has important value and significance in theory and reality.From the theoretical point of view, the domestic and international academic research on the enterprise tax risk management has been quite rich, but the content is still mainly concentrated on the basic theory of tax risk and tax risk management in large enterprises, but there is still a lack of basic research in the chemical enterprise tax risk management. From this point of view, this paper tries to explore the tax risk management, further improve the comprehensive risk management system, and hope to provide a reference for the follow-up study. From the point of view of practical significance:A, through tax risk prevention and control of P in the chemical enterprises and the status of implementation of the investigation, analysis of the implementation of the relationship between intention and the implementation of the status quo and the development of enterprise scale and the development cycle; through analyzing characteristics of P in the chemical enterprises, summarize business process to present tax risk and reason, summed up useful enterprise of tax risk control practices, so as to avoid tax impact of the case enterprise credit; third, the selection of P in a chemical enterprise as a typical of the establishment of the business case. Analysis the tax risk prevention and control system construction and operation, so as to provide a reference for the similar enterprises.This paper is divided into six parts. The first chapter mainly explains the background, purpose, significance, methods and structure of the research. The second chapter introduces the general theory, including the reasons, the tax risk management concepts and the basic framework, for this paper P chemical industry research to provide theoretical support. In the third chapter, through the investigation of P, the author analyzes the current situation and existing problems in the implementation of tax risk prevention and control, and the relationship between the level of tax risk prevention and control and the development of enterprises. The fourth chapter analyzes the internal and external factors that affect the enterprise tax risk, and summarizes the internal control process of the chemical enterprise tax risk, and summarizes the management system of the chemical enterprises in P city. The fifth chapter provides a basic framework of establishing tax risk prevention and control system through the case analysis of A enterprises. The sixth chapter draws the conclusion that the tax risk awareness and management status of the small and medium enterprises in P city is generally weak. Overall, in the current economic and social development situation, with the continuous expansion of the scale of enterprise development, the enterprise tax risk prevention and control in the enterprise management of the status will continue to strengthen. Enterprise operators should establish an important risk management awareness, and gradually build up with the characteristics of the prevention and control mechanism, effectively reduce the tax risk, so that enterprises can get healthy and long-term development.