Research On Tax Risk Management Of Xiangchengindustaial Group Under The Background Ofbusiness Tax Reform And Increase

By the first half of 2019,China's construction industry's total output value was 10.2 trillion yuan,7.2 percent higher than that of last year,accounting for more than 6 percent of the country's total output value.And construction industry concentration be promoted at the same time,the growing industry monopoly pattern,industry increasingly fierce competition,the construction industry "for more points,long lines,wide coverage" characteristics but also decides the particularity and importance of construction,and the original tax environment and relatively extensive,but in recent years,our country government regulation of the industry is more and more big,the tax environment increasingly complex,early opening management of illegal cost increase,especially the camp to increase policy implementation,the construction enterprise's tax risk is more and more prominent,the risk not only include the tax law and tax crime legal risk,It also includes the management risks of not being aware of rapidly updated tax policies.This paper adopts the method of combining theoretical analysis and case analysis,the first building enterprise tax management situation and the camp to increase policy background to carry on the system analysis,elaborates the tax risk management of construction enterprises at the same time,tax management and the development of construction industry in our country are introduced,introduced changes increase policy change course reform,describe the camp to increase the risk of construction enterprise after causes.Second,Y construction companies,for example,detailing the camp change increases the tax policy of building enterprise risk management and the development of various aspects,to increase the corporate tax rate change before and after the camp,tax changes affect the volatility of corporate tax,analysis the camp to increase Y under the enterprise organization structure,business model,contract,invoice management,material procurement and subcontracting mode such as enterprise management risks and challenges.Finally,Y enterprises of various tax risk identification from camp to increase response analysis of building enterprise internal and external risk management component recognition,Y is the tax risk,item by item,the company internal and external environment,business processes and identify risks,combined analysis,risk response,Y enterprise tax management model was constructed,and further form to adapt to the construction enterprise development mode of tax risk management,with practical operability.The research in this paper will provide positive promotion to the risk management mode of replace business tax with value-added tax era,provide reference for other construction enterprises' tax risk management,and bring positive and stable development to enterprises under the background of deepening tax system reform.