| Small and medium-sized construction companies have made great contributions to the national tax revenue.For a long time,small and medium-sized construction enterprises only paid attention to the profitability of enterprises and neglected risk management,especially neglecting the management of tax risks.With the continuous adjustment of the country’s macroeconomic policies and the continuous expansion of the company’s economic business,the profitability of small and medium-sized construction enterprises has become increasingly closer to taxation.It can be said that the good treatment of tax issues may lead to the rapid development and expansion of enterprises;poor handling may cause huge losses to enterprises,resulting in damage to corporate economic interests,damage to social image,influencing corporate brand value,and impeding its sustainable development.For a long time,small and medium-sized construction companies generally believe that "tax issues are copied from the tax" and "tax issues are the work of finance personnel".Up to the management,down to the general staff and workers do not understand the tax risk,there is no sense of tax risk.From the perspective of business operations,up to the business decision-making,down to the procurement of the required materials,companies often do not consider tax costs,ignoring tax risk management.Over time,the development of enterprises will face greater risks.In particular,small and medium-sized construction companies have weaker capabilities and have been at a relatively low level of social and economic development for a long time.The reality of market competition brought about by survival has been extremely fierce,and it does not attach importance to the management of tax risks.It will have a huge negative impact on cost control and it will affect the survival of the company.This thesis takes the representative Minle County First Construction Engineering Limited Company,a representative of Gansu Province as an example,to in-depth the actual situation of the enterprise,identify its existence and potential tax risks and conduct an effective analysis according to the company’s operating conditions.To study and analyze the common characteristics of construction companies,tax risk points,tax risk management objectives,tax risk management implications etc.To find the tax risk of Minle County First Construction Engineering Limited Company,basedon the COSO risk of the management framework proposes countermeasures for effectively improving corporate tax risk management,so that companies can enjoy full policy dividends and achieve sustainable and sound development based on compliance with the state tax regulations and regulations in daily operations management and market competition. |
