| With the continuous development of China’s socialist market economy,the capital and scale of enterprises are gradually expanding,and the management level is also constantly improving.However,there are still many problems in the supervise the physique,and the tax risks of enterprises are becoming increasingly prominent.If the enterprise ignores its existing tax risk and does not take corresponding measures to it,it will cause the financial risk of the subject,which will have a negative impact on the enterprise,hinder the normal operation and operation of the enterprise,aggravate its tax risk,and eventually may lead to the bankruptcy of the enterprise.Therefore,enterprises should constantly improve their risk identification mechanism,strengthen the risk assessment and prevention system,build a scientific regulatory framework mechanism,and take appropriate methods to reduce their own tax-related risks.Looking at the changes of industrial structure in China’s economy and society,we can find that the scale of environmental protection industry is constantly expanding and gradually becomes a pillar industry in China.With the development of environmental protection industry,related tax policies have been introduced and improved one after another,which makes the tax-related scope of the industry continue to expand,and the related risks continue to increase.Therefore,tax-related risk supervision is a serious difficulty in the management of the company.In this paper,BO Environmental Protection Technology Co.,Ltd,a comprehensive environmental service provider,is selected as the research object to analyze the tax risks of its main tax categories,which can provide some references for further research on the overall tax risks of the environmental protection industry.The first chapter of this paper is an introduction,discusses the background and significance of the research,and comments on the research results of various countries in the world,introduces the ideas and methods of the research,and then summarizes the innovation and shortcomings of this paper.In Chapter 2,the current situation of the environmental protection industry is firstly discussed,and then the relevant situation of BO Environmental Technology Co.,Ltd is summarized,including: operation project,economic situation and tax situation.The third chapter,briefly describes the current situation of BO company tax risk supervision,respectively,based on the general index ratioing method,tax-sharing tax burden comparison method,the company’s tax treatment to study the company’s tax-related risks.The fourth chapter analyzes the reasons for the formation of the above related risks,including four aspects: the internal control environment of tax risk is not perfect,the tax risk assessment system is not perfect,the tax risk supervision mechanism is defective,and unimpeded communication of tax-related information,The fifth chapter puts forward countermeasures and suggestions for BO enterprise to prevent and control tax risks from four aspects: improving the internal control environment of tax risk,constructing a tax risk assessment system,strengthening the supervision of tax risk,and improving the communication mechanism of tax-related information. |
