Research On Tax Risk Management Of LT Logistics Company

With the rapid development of China's economy,many enterprises have expanded their scale of operation,but the risks can not be identified and controlled in a timely manner.In additibn,some enterprise managers do not have a strong sense of tax risk,and a variety of violations of tax law emerge in an endless stream,which leads to an upward trend in the overall tax risk of enterprises in china.Domestic and foreign experts often focus on financial risk for the study of enterprise risk management,but the same important tax risk are not in-depth studied,and most of the theoretical analysis of the study,combined with practical cases.The experts rarely study the actual cases.This paper takes the control of LT company tax risk as the goal.According to the enterprise data and the corresponding tax indicators,we compare the actual business data and the corresponding tax targets,and through the study of the rate of changes in financial indicators,the paper analyzes the main tax risks of LT company in detail.We discuss the internal and external causes of tax risk,and finally put forward the construction of LT tax risk management system,so that a variety of tax risk management issues have been resolved.The company has been to reduce the tax cost,corporate tax costs have been reduced,the management model has been innovative,to maximize the realization of the value of the enterprise.LT is the leading provider of warehousing and logistics in the region,so that our research is more representative,the tax risk management system for modern warehousing and logistics service industry is more universal.Firstly,this paper expounds the research background and significance of tax risk management,summarizes the theory of tax risk management both at home and abroad,and reviews the history of tax risk management theory to construct the theoretical basis of tax risk management.Secondly,on the basis of introducing the basic situation of LT company and according to the company tax related value-added tax,corporate income tax and personal income taxes and other major.This paper adopts qualitative and quantitative analysis of the current tax preferential policies,in-depth analysis of LT company's tax risk,and the formation of internal and external causes of the tax risk analyses.Then we establish the tax risk management system of the company from eight aspects,including the tax risk management structure,management objectives,risk assessment system,risk warning system,risk response system,risk control mechanism,risk information and communication mechanism,supervision,improvement and organizational structure.Finally through the establishment of a sound protection mechanism,external and internal two aspects of the effective operation of the system of tax risk management of LT company,so as to effectively prevent and deal with the implementation of the tax risk.