Research On Tax Risk Management Of L Construction Enterprises

The relation between the Enterprise and the tax revenue are close,from the processing production,the sale and so on basic series link,even future development tendency,we can tighten policies on tax policy formulation to limit the development of some restrictive industries,or we can encourage the development of some industries by releasing policy dividends.More scholars believe that the change of tax policy is the vane of industry development,and making full use of tax policy can not only judge the economic situation.Tax policy is sometimes a time bomb,and the tax risks that accompany it make many businesses feel terrified.the tax collection is real gold and silver,and produces a game between interests and taxes.Some enterprises,in order to obtain benefits greedily,do not hesitate to violate the law,appear to steal,escape,cheat,resist and so on,but with the strengthening of the inspection ability of tax personnel and the improvement of the informationization of the system such as "the third phase of gold tax ",such enterprises will eventually be subject to high economic punishment and even criminal punishment.There is another category Industry,addicted to tax planning,but if excessive tax planning violated the regulations,a careless will also become the object of inspection and punishment.For example,many big companies are caught in the "tax door" scandal,such as Su Ning,Google and a series of big companies are not immune.Of course,tax risk management is not only to avoid tax penalties,the more meaningful side is to avoid because of the complexity of tax-related matters,policy updates are not timely and other reasons resulting in overpayment of taxes,thus suffering losses.The research object of this paper is the 1 construction enterprise,which is a typical large enterprise in the construction industry.It has the characteristics of complex business process,long cycle,large amount of capital.In this paper,through on-the-spot investigation to understand the operation of 1 construction group,tax situation,tax risk management status,the use of the Fundamental analysis,tax analysis,internal control analysis of three methods for risk identification;Through the development of questionnaire risk assessment,and through the analytic hierarchy process for risk classification;finally,from the Information Angle,the Business Angle,the internal control angle three angles to carry on the reply to the Tax Administration risk which the earlier stage identifies to the 1 construction group.In a word,this paper obtains two aspects:the theory research and investigation analysis.to make a research on the current situation and problems of L construction enterprises in the process of tax risk management.and the tax risk management optimization scheme which accords with the L construction enterprises is formulated.Although the risk response method is"tailored" to the L construction engineering group,the information system establishment and other schemes are still universal and have reference significance for other enterprises in the construction industry.