The Research On Tax Risk Assessment Of SG Company Ltd

In recent years,with the development and growth of enterprises,tax risks have gradually become one of the major risks that enterprises have to face.Therefore,whether an enterprise can correctly identify and dealing with the tax risks faced by them will help the company to further develop.At the same time,the foreign exposure of the "Andersen" scandal,as well as the domestic emergence of a variety of "tax gate",so that enterprises have to face up to tax risks,so as not to fall into the same predicament.Once the tax risks break out,enterprises may not only go bankrupt because they are punished by the tax authorities,but even break the criminal law,resulting in the loss of personal freedom of the responsible person and the loss of reputation.At the same time,the reputation of enterprises will be damaged and their sustainable development will be hindered.Therefore,More and more companies are paying attention to tax risks.At the same time,in recent years,Chinese government departments have gradually increased supervision of enterprise tax payment.The implementation of the golden tax phase iii optimization system,the promotion of electronic invoices and the rise of big data technology have replaced tax inspection into a new era.Tax risk management has become an important part of the internal control of the company.Therefore,how to correctly and effectively assess the tax risks of enterprises in advance and stifling tax risks in the cradle has evolved into the focus of the current tax department.This text takes SG company of automobile manufacturing industry as an example to write.First of all,the existing corporate tax payment system in this industry is imperfect,with many loopholes and easy risks.Secondly,SG company’s operation and management are also immature,involving many kinds of taxes,complicated tax payment links and various policies,which aggravate the generation of tax risks.Taking SG company as an example,this paper studies SG company and hopes to build a scientific and systematic tax risk assessment system for SG company by combining the theory of relevant tax risks with the experience in actual tax payment work.This paper explain the theory of tax risk.It includes the definition of tax risk,the classification of tax risk and the manifestation of tax risk,etc.At the same time,it briefly introduces the overview and methods of tax risk assessment,laying a theoretical foundation for the analysis of this paper.This paper takes SG company as the research object,introduces the current tax-related situation and production and operation of SG company,identifies tax risks qualitatively and quantitatively,and analyzes the internal and external reasons for the formation of tax risks of SG company.By using the mature analytic hierarchy process AHP method,an evaluation index system capable of assessing the overall tax risk level of an enterprise is constructed for the company.Finally,some Suggestions on preventing SG company from tax risks are put forward based on SG company’s tax risk assessment results,so as to achieve the purpose of actually reducing SG company’s tax risks and improving the company’s value.