Research On Reconstruction Of Tax Risk Management System Of H Enterprises Based On COSO-ERM Framework

In recent years,the risk-management-oriented tax collection and management method has been recognized and adopted by the tax authorities,which undoubtedly requires enterprises to pay more attention to the management of tax risks.How to properly manage and prevent tax risks has become an important issue for enterprises.In the current situation of nationwide entrepreneurship,the software information industry is gradually growing and its contribution to economic growth is gradually increasing.At the same time,the state's preferential tax policies for software information enterprises are more complex and diversified.As H company is a well-known software enterprise,the management and employees generally pay attention to the rapid improvement of product functions and ignore the importance of tax risks.Therefore,to build a sound and effective tax risk management system has become a problem that managers need to solve at the present stage.Firstly,it classifies and sorts out the domestic and foreign documents related to tax risks from the aspects of tax risks,its risk management and risk management system.Secondly,it sorts out the risk management theory and COSO framework,summarizes the connotation of tax risks and management,and defines the tax risk management system.In the literature and theoretical research,on the basis of the papers in H company as the research object,investigated the development process of H company,operation situation and situation of fords the tax,the tax risk point of H company is facing to identify the financial indicators and use tax assessment with the company nearly four years of financial data to evaluate H company tax risk found the company to sign the contract compliance,correlation transaction,collects the claim additional deduction and development cost,revenue recognition and cost accounting,as well as the tax risk.By means of questionnaire survey,the status quo of tax risk management of company H was understood from five aspects of environmental and cultural construction,target setting,tax risk identification and assessment,information and communication,and monitoring,and it was found that the company lacked a complete tax risk management system.This paper designs the tax risk management system of H company based on COSO-ERM framework,which includes five modules,including tax risk management goal setting,environmental and cultural construction,tax-related item identification and evaluation system,tax risk management information and communication,and monitoring.Tax risk management goal setting is further divided into risk preference selection and tax risk management goal setting.The environmental and cultural construction module is further subdivided into the establishment of an independent tax administration department,which determines the post responsibilities of the personnel of the tax administration department and strengthens the construction of corporate culture for tax risk management.The module of tax-related items identification and evaluation is further divided into tax-related items identification system and tax-related items evaluation system.The information and communication module is divided into the optimization of the internal tax-related information management system and the communication with other internal and external departments.The performance monitoring module is subdivided into the tax risk supervision and evaluation system and the employment of external audit institutions.Finally,in order to ensure the effective operation of the system,it puts forward safeguard measures from four aspects: network environment,talent training,funds and operation effect.It is hoped that through the research on the construction of the tax risk management system of H company,a typical software enterprise,based on COSO-ERM framework,it can provide certain reference for the establishment of the tax risk management system of H company and other enterprises in the same industry.