Study On Tax Risk Risks Control Of Pre-IPO

With the continuous improvement of China's modern financial system,in order to seek greater room for development,more and more enterprises to first enter the capital market.Once the company choose to market,it will certainly be able to bear the high cost of listing,at the same time,must also face strict regulatory review of the regulatory authorities.For a variety of reasons,some companies failed to pass the audit,fell on the way to the market,they paid a heavy price.In order to improve the probability of listing,this paper will start from the factors that affect the successful listing of enterprises,focusing on tax-related factors,and select the tax-related factors in the tax risk as the starting point of this study.In this paper,the problem of tax risk is selected.First,the tax risk of the listed companies is listed,and then the tax risk is put into the capital.M companies as a case of specific analysis,M companies through tax selfexamination,found the company in the enterprise tax policy adjustment,tax revenue hidden or delayed tax,retained earnings discount,corporate restructuring and tax incentives and other aspects of tax risk.In view of these tax risk problems,this paper puts forward the corresponding risk control measures on the basis of analyzing the causes of the tax risk of M Company,and it is suggested that the Pre-IPO should strengthen the risk early warning and internal control and make reasonable tax payment Plan,reduce or eliminate tax risk,thereby increasing the probability of IPO to be listed.