| The new materials industry is one of the most promising industries at present.Although the new material industry in China started late,the development speed in recent years has been maintained at a relatively high level.As a typical representative of the new materials industry,H Company enjoys a large tax risk while enjoying the preferential policies of high-tech enterprises.How H high-tech enterprises identify,evaluate and respond to corresponding tax risks according to their own characteristics and conditions,and improve the company’s tax risk management,is an urgent problem for the company’s sustainable development.This paper firstly comprehensively combs and summarizes the research results related to tax risk and its management at home and abroad.On this basis,the paper analyzes the status quo of H company’s tax risk management,and then discusses the problems of H company’s tax risk management,and analyzes the causes of the problems,and finally puts forward reasonable suggestions for improvement.The research findings of this paper: In terms of tax risk management,H company currently has problems such as unreasonable risk management organization structure,unscientific risk identification methods,unsuitable risk assessment methods,untimely riskresponse,and unsound supervision and management;Insufficient specialization,diversified complexity of high-tech enterprise policies,and irregular taxation operations are the main reasons for H’s current tax risk management problems;H company must optimize its organizational structure and enhance management tax risk to improve current tax risk management.Consciousness,strengthen the management of tax incentives and research and development projects,use qualitative and quantitative evaluation methods to clarify tax risk identification,and strengthen tax risk supervision.This paper has certain guiding significance for H company to improve tax risk management and reduce tax risk.It also has certain reference significance for other high-tech enterprises’ tax risk management. |