Research On Tax Risk Management Of G Company,a Large Coal Enterprise

"Rich coal,lean oil,and less gas" are my country's energy characteristics.As an important supporting resource for the country's economic and social development,coal plays an irreplaceable role.However,the development of the coal industry in recent years is not very optimistic.As my country continues to attach importance to green development,coal enterprises are facing greater pressure on environmental protection.The sudden outbreak of the epidemic in 2020 has increased the operating pressure of the coal industry again.In terms of taxation,due to its own characteristics,coal companies involve multiple taxes such as value-added tax,corporate income tax,resource tax,urban land use tax,etc.However,labor costs,mining rights prices,land acquisition and relocation compensation,etc.,which account for a large proportion of the cost of coal companies Input tax is often not deductible.These reasons lead to a relatively high tax burden in the coal industry compared with other industries.With the deepening of the reform of the national and local tax system and the promotion of the "Golden Tax Project",the tax collection and management capabilities of the tax authorities have been significantly improved,especially for large enterprises such as coal,and they are also focusing on taxation supervision.As the regulated party,coal enterprises have heavy administrative management and lack a correct understanding of tax risk management.The quality of tax-related personnel is uneven,and they are often not well qualified for the current tax risk management requirements.In view of this,it is particularly important for coal companies to build a scientific tax risk management mechanism if they want to develop healthily.This article uses literature research,case studies and quantitative research methods.First,domestic and foreign scholars have combed the research literature on large enterprises,tax risks and their management;after clarifying related concepts and theories,the taxation of large coal company G The risk management system was studied.First,it introduces the basic situation,organizational structure,and tax-related situation of G company;then combines the tax characteristics of the coal industry with more tax collection items,fewer input tax deductible items,and higher industry tax rates,and G company's current lack of taxation The scientific understanding of risk management and the lack of a complete tax risk management process can no longer adapt to the current status of G company ' s development requirements.Using G company ' s financial declaration data and tax system data,it analyzes its existing major tax risks and daily routines.Tax risk;and based on the corporate reality of G company,we have found out the problems of G company in tax risk management culture,tax risk management methods,and tax risk management communication.Finally,in conjunction with the "Enterprise Risk Management Framework"(2017)revised by the US Anti-Financial Fraud Commission COSO,it is launched from the five aspects of corporate governance and culture,goals and strategies,performance,review and revision,and information communication reports.The tax risk management system puts forward suggestions on identifying risks,assessing the severity of risks,and implementing risk responses.In the research,in order to ensure the comprehensiveness of data collection,this article uses not only corporate financial data but also tax system data from tax authorities.When constructing the tax risk management system of G company,it used the "Enterprise Risk Management Framework" revised by COSO of the United States Anti-Financial Fraud Commission in 2017,which made the conclusions novel and operability.It is hoped that this research can provide a reference for the tax risk management of large coal companies,reduce their own tax risks,and realize the healthy and sustainable development of the company.