Study On Tax Risk Identification Of Highway Freight Transport Enterprises

Highway cargo transportation is an important industry related to the national economy and people’s livelihood.In recent years,with the continuous changes of the tax system,this industry has gone through different stages of replacing business tax with value-added tax,and has gradually presented different problems in tax risks from those before the tax reform,bringing new challenges to tax collection and management.The traditional tax collection and administration in China is mainly based on the tax administrator system.Since 2014,the risk-oriented tax collection and administration model has been gradually applied to tax authorities at all levels.The state administration of taxation proposes to strengthen data management,establish a tax risk identification system,guide tax collection and management by risk identification,and conduct hierarchical management of taxpayers by sector.But up to now,the risk management of domestic tax is still in the initial stage,and the risk identification of the road freight transport industry is worth exploring.Previoustaxstudiesontheroadcargotransportationindustrymainlyfocusedonthe impactoftwotaxchangesof "replacingbusinesstaxwithvalue-addedtax" onthevalueaddedtaxoftheindustryin2013and2016,andtherewasalmostnocomprehensivestudy on the risk identification of various tax types in theindustry.Therefore,from the perspective of tax collection and management,this paper exploreshowtoapplytherisk-orientedtaxcollectionandmanagementmodeltohighway freight transport enterprises.This article analyzed the road cargo transport enterprise operating characteristic features,tax system,tax risk identification of the status quo,based on the theory of tax compliance and tax risk management theory to establish the road cargo transport enterprise tax risk identification system,extracting improve tax risk identification data,set up a special tax risk existed in the recognition of the affiliated business identification index,artificial tax risk identification measures such as tax risk.Taking Atransportationgroupco.,ltd.asanexample,theapplicationoftheidentification system in practice isdemonstrated.The research value of this paper lies in that tax risks are the focus of tax authorities at present,and it is of great significance to improve the efficiency of tax collection and management to build a tax risk identification system in line with its operation characteristics for the road cargo transportation,a market complex industry.