Study On Risk Management Of Value-added Tax In Construction Industry

In recent years,the reform of tax collection and management system has been deepened,and the level of tax collection and management has been steadily improved.On the basis of learning and referring to foreign tax risk management practice experience and relevant theories,the state administration of taxation has done a lot of work for the effective development of domestic tax risk management.However,due to the late start of this work in China,the theory and practice of tax risk management has not yet formed a complete system,and there are still shortcomings in management philosophy,operation mechanism and team construction.Especially after the comprehensive implementation of replacing business tax with value-added tax in 2016,some industries newly included in the scope of value-added tax(such as construction industry)have higher requirements for tax risk management due to their complex industry characteristics.In order to make tax risk management serve tax collection and management more efficiently,it is necessary to make an in-depth analysis of the problems existing in current tax risk management and the causes.This paper takes the value-added tax risk management of the construction industry in T city as the research object,and studies the strengthening of tax risk management.This paper analyzes the current situation of value-added tax risk management in T city construction industry,and finds out the existing problems from the process,that is,lack of efficiency in risk identification,lack of scientific risk ranking,lack of standardization in risk response;Then it analyzes the reasons from the aspects of tax risk management concept,professional guidance,talent construction,big data application and law;Finally,a series of targeted countermeasures are put forward: strengthening the concept of tax risk management,strengthening the guidance construction of tax risk management business,training tax risk management professionals,paying attention to the Internet and big data thinking,we will improve the system of laws and regulations.The innovation points of this study are as follows: by studying the current theory of tax risk management,and combining the cases that I have come into contact with in my actual work,achieved the combination of theory and practice,combined the theoretical content of the research with practical work,grasped the existing problems of the current tax risk management system,and put forward targeted and practical opinions and suggestions;In view of the problems existing in the tax risk management after "replacing business tax with value-added tax",some breakthroughs and innovations have been put forward.The case selects the construction industry,which is one of the four major industries of "replacing business tax with value-added tax" in 2016,the characteristics of this industry are complex,in view of the weak foundation of the tax risk management in the construction industry,this paper studies it,summarizes the problems and analyzes the causes,and finally puts forward a series of suggestions List the feasible countermeasures.