Empirical Study On Enterprise Tax Risk

The level of corporate tax risk directly affects the normal operation of corporate capital.As part of internal control,tax risk has a major impact on its own performance and operation,and restricts China's normal economic operation through transmission.There are many uncertainties in the economic growth of all major economies,and the Chinese economy itself is facing multiple risks from both inside and outside.It is self-evident that to promote the Chinese economy to a higher level and maintain sustainable growth under the new normal,the importance of industrial chain adjustment and economic structure optimization led by supply-side reform is self-evident.For the Chinese food and agriculture industry,which is deeply affected by economic normality and social development,the food industry practitioners are facing greater market pressure.With the increasing awareness of mass consumption,all aspects of the food industry are required to complete more and produce better with fewer resources.This brings more challenges to the company in meeting consumer demand and improving efficiency.This paper takes the food marketing industry as the research object,compares the tax risks of China's food industry horizontally and vertically,and obtains the tax risk indicators that affect the enterprise,so as to study the high influencing factors of the corporate income tax risk,and further elaborate on the economic development of China.The continuing impact.The first chapter of the thesis introduces the background of the thesis and the significance of the research.The research methods of many foreign and domestic methods are summarized and the methods of this paper are elaborated.The second chapter introduces the theoretical connotation of tax risk.Starting from quantifying tax risks,it analyzes the tax risks affecting the food industry and the currently widely used indicators for measuring tax risks,including the tax risk measurement indicators given by the State Administration of Taxation.The third chapter introduces the status quo of tax risk in the food industry and discusses the evolution of the theoretical basis of tax risk.The fourth chapter is empirical analysis.It analyzes the financial indicators of 30 listed food enterprises,and obtains the main influencing factors of tax risk,and regional distribution,and compares with other industries to obtain the unique characteristics of the food industry.The fifth chapter is the impact of China's food industry tax risk on its own development,and suggestions on how to reduce tax risk,from the optimization of the tax system,the company's own tax arrangements and the allocation of various business units.The empirical analysis shows that the income,cost,tax and asset debt ratio of the enterprise are directly proportional to the tax risk of the food industry.Most enterprises face the risk of tax punishment.They propose countermeasures and suggestions for reducing the tax risk of Chinese enterprises,and have practical guidance and suggestions.This paper proposes methods and corresponding measures to prevent tax risks from the above several indicators,and provides corresponding reference for enterprises to expand the scale,reorganize mergers and acquisitions to build internal control system and financial management framework.