Research On Tax Risk Management Of CQ Environmental Protection Company

In recent years,under the environment of "replacing business tax with value-added tax","tax-for-fee" and the reform of national and local tax institutions,tax collection and management and the tax system in China have been continuously improved.At the same time,in response to the slogan of "building a beautiful China" at the 18 th National Congress of the Communist Party of China,the state has placed more emphasis on the ecological environment,formulated a series of environmental tax incentives,and encouraged further exploration of the environmental protection industry.Under such circumstances,the development of environmental protection industry has entered a significant turning period.The number of enterprises is increasing day by day,and the industrial scale is expanding.However,at present,environmental protection enterprises generally fail to realize the seriousness of the potential dangers brought by tax risks to the development of enterprises,fail to take timely tax risk management,and finally bring about huge economic and reputation losses to enterprises.Therefore,through the study of tax risk management,it is of great practical meaning to help environmental protection enterprises identify,prevent and control tax risks and reduce the severity of losses caused by them.Founded in 2001,CQ environmental protection company is a large-scale state-owned enterprise,with 21 wholly-owned and holding subsidiaries and 7 joint ventures and associated companies.Its main businesses are tap water sales business,sewage treatment business and engineering construction business.In addition,CQ environmental protection company does not pay enough attention to tax risk,and its internal tax risk management system is not perfect,so there are certain tax risks.Therefore,the tax risk analysis and management system construction of the company have certain reference value for the environmental protection industry.First of all,this paper analyzes the domestic and foreign scholars' academic research on tax risk and tax risk management through literature research approach,and combines the relevant theories,laying the foundation for the theoretical basis of this paper.Then,after a brief overview of the basic tax related situation and financial situation of CQ environmental protection company,with reference to the tax assessment and analysis indicators in the tax assessment management measures(Trial)issued by the State Administration of Taxation,the company's financial data is used to carry out the ratio analysis of the overall tax risk indicators,the tax risk assessment of enterprises by tax categories and quantitative analysis of payment of major taxes,from which we can find possible tax risks.Then through the qualitative analysis of the possible tax risks in the tax related business activities of CQ environmental protection company,this paper analyzes the current tax risks of CQ environmental protection company from the qualitative and quantitative dimensions.Through questionnaire survey,we can find the deficiencies in the tax risk management of CQ environmental protection company,and the gaps in identification,evaluation,control,supervision and communication of tax risk.Finally,according to the analysis and combined with the actual tax management situation of CQ environmental protection company,the improvement suggestions are put forward.Through the analysis and research on the tax risk management of CQ environmental protection company,this paper aims to help CQ environmental protection company increase its tax risk management ability,improve its tax risk management system,and help the company achieve long-term and healthy development.In addition,I hope that the research content of this paper can provide some reference for the tax risk management of other environmental protection enterprises in China,enhance the competitiveness of companies,and achieve the goal of maximizing profits.