Research On Corporate Tax Risk Management In Supply Chain Enterprises

The State Council of PRC on Oct.2017 first released a document outlining guidelines on the development of supply chain innovation-"Guiding Opinions on Actively Promoting Supply Chain Innovation and Application".According to this document,by 2020,a number of new technologies and business models for supply chain development which conform to the national conditions,intelligent supply chain system covering domestic key industries and around 100 global leading supply chain enterprises will be created.China will become an essential center of global supply chain innovation and application.In fact Supply chain companies provide integrated services including financing,clearance,tax refund,logistics and insurance to SMEs' on export business,which is an innovation on foreign trade business in China.It brings significant values on helping SMEs reduce costs,expanding the foreign trade enterprises scale and promoting foreign trade industry transformation in China.This paper focuses on F company's supply chain management model and tax risk management and control system.This report mainly applied case study method,inductive analysis method and literature review method to study the supply chain management mode and risk control system in Company F.This report analyze the reason why F company has the tax risk by comprehending the relevant tax policy.Through international literature review on risk control and combining with practical cases,this report analyzes the tax risk control system and brings forward improvement measures and suggestions.The conclusion of this report is that there is no big tax risk in Company F in recent years.It demonstrates that under the premise of establishing completed rick control system and strictly implementing the whole process,the tax risk level can be reduced within the risk tolerance.The tax risk management and control system of Company F is effective,successful and reproducible.By using ERP and Internet technology to improve the level of information,establishing a multi-dimensional risk management system,and ultimately improving the level of risk management and control,the system can be potentially improved.