Research On Tax Risk Management Issues Of Grain Purchasing Enterprises

This paper analyzed the related issues around tax of grain purchasing enterprises, the main purpose is to research on the tax risk management, and find out the grain purchasing enterprises management measures, in order to provide guidance to the tax risk management. According to the research direction, the content and characteristics, the research methods used in this paper is the combination of theoretical analysis and empirical analysis.First of all, this paper introduces the basic theory of tax risk and grain purchasing enterprises tax summary, tax risk management involves definition,characteristics, classification, form and analysis, tax risk management implication, goal, process and content; grain purchasing enterprises tax summary includes definition and overview, acquisition current situation of industry and operating rules, and the current tax policy and grain purchasing enterprises tax risk management research.Secondly, this paper discusses the problems of grain purchasing enterprises tax management, including the purchase of agricultural products invoice leads to unfair tax burden, inter industry policy original intention and reality deviation, causes the problem of VAT chain interruption, grain purchasing enterprises artificially adjusting taxes and tax evasion, tax administration is not in place and the existing tax monitoring mechanism hard to play a role. To analyze the reason, including monitoring means backward, grain enterprises’own problems and the external environment restriction.Then, the paper constructs a set of effective management model of grain purchasing enterprises. Firstly is to determine the grain purchasing enterprises tax risk; secondly is the beginning of risk measure of grain purchasing enterprises, including tax risk index analysis, tax risk assessment and risk rank; thirdly is the grain purchasing enterprises tax risk control, including the tax risk coping strategies and models, tax management countermeasures and suggestions. For grain purchase tax risk indexes and risk evaluation, sorting and other work of the enterprise, the paper introduces in detail the model of the whole buildinp processFinally, based on the above tax analysis, combined with the actual work, the paper cited a typical case by using the model, in order to provide ideas to grain purchasing enterprises tax management.