Research On The Risk Management Of Value-added Tax In The Coal Industry

The nineteen Party Congress report for China’s socialist construction and the great rejuvenation of the Chinese nation’s grand blueprint,also put forward higher requirements on the rule of law and tax law,and with the rapid development of China’s economic and social,economic environment and investment environment more complex,more and more various kinds of risk enterprises prominent.The tax risk is the risk of problems every enterprise can’t be ignored at the same time,the tax authorities,how to effectively do the urgency of the task is also facing the risk response.As China’s first large tax VAT,hand for social justice has made great contribution to promote the development of our national economy,on the other hand,the VAT tax risk,many VAT invoices case in recent years,the tax authorities of value-added tax risk management level should be further improved.As a pillar energy supply,coal is directly related to the long-term and healthy development of China’s economy.And the coal industry long-term price downturn,so that part of the coal industry practitioners in rush into danger,a large number of VAT invoices,tax evasion on the road.This paper selects the typical coal Ordos FN Mining Investment Company Limited Erdos enterprise as the research object,the tax payment of goods,transportation and so on to make analysis,and further summarizes to the whole industry VAT tax risk problem,to provide reference of tax authorities to enhance the collection efficiency.The theoretical part of this article mainly introduces the tax collection and administration on the national governance level,the tax assessment principle of VAT,the concept of VAT tax risk and the main methods of identifying and evaluating tax risk.On this basis,through the research on the risk problem of specific value-added tax on the coal industry and Ordos FN Mining Investment Co.Ltd.,focuses on the analysis of Ordos FN Mining Investment Company Limited may exist in the coal procurement,transportation,storage,marketing and other aspects of tax risk,hope that through a series of research on the value added tax risk of the coal industry,for the tax authorities in the process of tax assessment of tax inspection in the inspection or provide reference,~While doing a good job of paying tax service,we should further standardize the law enforcement of tax,and improve the tax compliance of the taxpayers.