Research On The Tax Risk Management Of Retail Industry

With the continuous deepening of various reforms,stable economic growth and continuous improvement of national living standards,consumption plays an increasingly obvious role in promoting economic growth.As an important part of the national economy,retail industry plays an important role in promoting consumption upgrading and maintaining steady growth of the national economy.The retail industry mainly presents the characteristics of a wide range of industries,which are relatively scattered,frequent promotional activities,and flexible sales methods.With the transformation and upgrading of physical retailers,the continuous integration of online and offline sales,its business model,sales channels,etc.have changed greatly,which makes it more hidden for retail taxpayers not to comply with the tax evasion measures.Therefore,in the new era,the research on the tax risk management of retail industry is particularly important.In the new economic environment,the tax risk management of retail industry needs to keep pace with the times,constantly improve and innovate.This paper takes the retail tax risk management as the research object,based on the relevant theories,the tax law as the principle,the current situation and characteristics of China's retail industry as the premise,on the basis of reading a large number of tax assessment,tax inspection and tax planning cases,in-depth analysis of the retail tax risk points,summarizes and finds that the retail tax risk is mainly concentrated in the sales and procurement links.The main reasons for the tax risk of the retail industry are the information asymmetry between the two sides,the low tax compliance of the taxpayers and the difference between the two sides.At present,there are three urgent problems to be solved in the tax risk management of retail industry in China,which are lack of information collection ability,lack of risk identification method and lack of human resources.This paper puts forward corresponding countermeasures and suggestions from these three angles.In order to strengthen the ability of informationcollection,this paper puts forward two suggestions: improving the system construction of obtaining information and improving the ability of information mining In order to make up for the deficiency of the current tax risk identification method,this paper designs a tax risk identification method which is mainly based on the analysis of financial statement items and supplemented by index analysis.In order to solve the problem of human resources shortage,this paper puts forward relevant suggestions from two aspects of strengthening talent introduction and talent cultivation,hoping to play a certain role in the tax risk management of China's retail industry.