| The construction industry economic activities are closely related to the real estate industry,the financial industry,the manufacturing industry,the human resources service outsourcing industry and the building materials retail industry.In the secondary industry of China,the construction industry was the only industry that collects business tax.After "business tax to VAT",China’s construction industry began to execute it.For a long time,construction enterprises have been faced with tax risks,but they keep learning and improving.Therefore,analyzing tax payment situation and specific crux of Z construction company is of certain enlightenment to the tax risk management of the construction industry,and have positive significance to the promotion of corporate financial management and taxable efficiency.This paper takes Z company as the research object,analyzes the influence of tax payment risk of the construction enterprise,and proposes countermeasures.It adopts the method of combining theoretical analysis and case analysis.Firstly,it expounds the definition of tax risk,grasps the theory of enterprise tax payment,and introduces the AHP expert assessment method.Secondly,by analyzing the tax payment status of Z construction company,which leads to the current tax payment problem of Z company.Thirdly,it expounds the tax risk factors of Z construction company,reflects the risk situation from the internal and external,and invites the industry experts to evaluate the relevant risk factors,so as to inspire the latter risk management strategy of Z company.Finally,in view of the tax risks of Z enterprises,proposes corresponding measures for the specific management of tax risks of Z company. |
