Research On Tax Risk Response Strategy Of M Company

Construction industry has been a traditional industry in China for many years.It provides huge jobs for China and plays an immeasurable role in China's economy.Civil aviation construction industry is a branch of construction industry.It has similarities and differences with traditional construction industry.In recent years,China is in a period of rapid economic development.Under such a background,our government has built airports in major cities.With the policy of " The Belt and Road ",with the support of the Chinese government,Chinese enterprises have gone abroad to build airports in foreign countries,making the civil aviation construction industry in the growth stage of "Product Life Cycle".At present,China's tax law is in the stage of gradual improvement and perfection,especially after May 1,2016,the implementation of comprehensive " Replace Business Tax With Value-Added Tax " has brought new opportunities and challenges to construction enterprises.This paper takes the civil aviation construction industry M company as an example for research.First of all,it introduces the relevant theories of tax risk and the status quo of tax risk research at home and abroad and the current status of tax management of M company.Secondly,using the COSO Committee's "Risk Management-Integration Framework" and Fishbone Analysis Method to analyze the problems and causes of the company's tax risks from five aspects:environment,assessment,control,communication and supervision;according to the COSO risk management model The corresponding tax risk response strategy is proposed.The fuzzy comprehensive evaluation method is used to evaluate the effect of tax risk response strategy and draw the research conclusion.Finally,it is hoped that the research results of M company's tax risk response strategy can provide reference value for tax risk management of other enterprises in the civil aviation construction industry.