| As a pillar industry in China,the construction industry plays a huge role in the development of the national economy.With the continuous development of the market,the operating behavior of construction companies is becoming more and more complex,and the possibility of tax risks is increasing.Although some construction enterprises in China have taken tax risk management measures,the prevention and control of tax risks have been effective.However,according to the current tax management status and operation development of China’s construction companies,many companies still lack tax risk management capabilities.Corporate income tax is closely related to all stages of production and operation.A slight difference will cause huge losses to the enterprise.At present,domestic and foreign scholars have conducted in-depth research on the tax risk of construction companies,but the research on the tax risk of construction companies still needs to be improved.Based on the research perspective of corporate income tax and the relevant theoretical basis,this paper divides the production and operation stages of construction enterprises,systematically excavates the potential corporate income tax risk points of China’s construction enterprises in each stage of production and operation and tax payment stage,and summarizes the factors that lead to the formation of risks,finally put forward targeted recommendations on the management of income tax risk of construction enterprises.It aims to improve the tax risk management system of China’s construction enterprises,and to combine theory with practice.This article is divided into five parts.The first part is the introduction.This part expounds the research background and significance of this article,briefly reviews the relevant research results of domestic and foreign scholars,introduces the overall framework and research methods of this article,and points out the innovations and deficiencies in the research.The second part is the basic analysis of income tax risk management of construction enterprises.This part expounds the related concepts and basic contents of the tax risk of construction enterprises and tax risk management of construction enterprises.At the same time,this part introduces the theoretical basis of this article,including the project life cycle theory and COSO-ERM framework theory,which provides a basis for the analysis and management suggestions of income tax risk and its causes.The third part is the analysis of construction enterprise income tax risk.This part combines related cases,based on the project life cycle theory,the production and operation process of the construction enterprise is divided into three stages:construction project preparation stage,construction stage and settlement stage,and the main income tax risk points of each stage of the construction enterprise are analyzed.At the same time,this part analyzes the risks in the process of prepayment and settlement of income tax of construction enterprises,and is committed to reflecting the overall picture and characteristics of construction enterprise income tax.The fourth part is the analysis of the causes of the income tax risk of construction enterprises.The main causes of the income tax risk of construction enterprises are expounded from two aspects:external factors and internal factors.In terms of external factors,income tax risk is mainly affected by the operating environment and tax environment of the construction industry;in terms of internal factors,income tax risk is mainly due to the lack of awareness of corporate tax risk management,the lack of tax risk management systems,the irregular business operations resulting in difficult policy application,the information on corporate income tax risk management and control is not smooth enough.The fifth part is to strengthen the construction enterprise income tax risk management suggestions.Construction companies generally have tax risk management problems.This part is based on the analysis of the risk points and causes of income tax in the third and fourth parts,and based on the theoretical basis introduced in the second part,it proposes targeted income tax risk management suggestions.The details include:establishing and perfecting the tax risk management system of construction enterprises,strengthening the income tax risk management in all stages of construction projects,and strengthening the risk management of construction enterprise income tax prepayment and final settlement. |
