Research On Tax Risk Management Of Construction Enterprises

China's business tax has been changed to full-scale value-added tax since May 1,2016.Since the full implementation of value-added tax,it has been implemented for three years,during which time it is from the tax policy change or from the tax authorities.From the perspective of the management of enterprises,they have undergone earth-shaking changes.The Inland Revenue Department implemented the third phase of the Golden Tax Project and the background system was continuously upgraded.At the end of February 2019,the national tax background data was merged,and the tax was withdrawn from the historical stage.The future tax bureau will gradually realize the cross-regional networking of background data nationwide.In the context of Internet big data,the Inland Revenue Department's Golden Three system can easily analyze the risks that the company may have from the comparison of financial indicators through the comparison of data,which undoubtedly greatly increases the risk of enterprises being subject to tax inspection.Since April 1st,2019,in order to deepen the VAT reform policy,the basic tax rate for the construction industry has been reduced from 10%to 9%.This tax reform not only reduces the basic tax rate of construction enterprises,but also increases the deduction of enterprise input tax.Although taxation policies and taxation control are still deepening,on the whole,on the one hand,the continuous changes in taxation policies,the factors that lead to tax risks are constantly changing,and the subject of follow-up tax risk research needs to be followed up;The overall framework of taxation policies for construction companies has stabilized,and the conditions for comprehensive analysis of tax risk management in the construction industry are already in place.This article will focus on the tax risk management of the construction industry.Combining the literature research methods to sort out the tax risk management theory;conduct field research and case analysis on case enterprises;use questionnaires and other methods to conduct risk assessment of case enterprise tax risks.In the case study part of the thesis,firstly,through the data analysis of the overall situation of the financial indicators of the case enterprises,the tax risk analysis is carried out for the tax types involving VAT,corporate income tax and stamp duty,and the current tax risks of the case enterprises are identified;The financial indicator analysis method is to carry out in-depth tax risk analysis on each operation link of the case enterprise,and identify the taxation risks of each operation link.The paper finally uses the case enterprise as the research basis according to the enterprise tax risk management guidelines issued by the State Administration of Taxation.Tax risk management,risk identification risk assessment,risk response,information communication,supervision and improvement have given specific countermeasures to build a tax risk management system for construction enterprises.This will help construction companies to identify and improve existing management problems,strengthen the tax risk management of construction enterprises,and better promote the healthy development of construction enterprises.