A Study On Small And Medium-sized Manufacturing Enterprise Tax Risk Assessment

In 2018,the State Council established a leading group for promoting the development of small and medium-sized enterprises(SMEs).By 2020,it has held six meetings.It can be seen that the development of SMEs has become a focus of national attention.Although SMEs are not large in scale,they contribute more than 50% of tax revenue.These tax revenues constitute most of the source of fiscal revenue and are of great significance.Especially small and medium-sized manufacturing enterprises(SMMEs)are the cornerstone of developing the real economy and building a manufacturing powerhouse.However,SMMEs are extremely vulnerable to tax risks due to their long investment recovery period and greater financial pressure.In the field of tax risk,the state has not issued policies and regulations specifically for the tax risk management of SMEs.At the same time,most of the tax risk assessments of SMEs at home and abroad remain on the surface and difficult to quantify,which makes it difficult for SMEs to refer to and make tax risk assessments difficult to carry out.Therefore,this article has more prominent theoretical and practical significance for the study of tax risk evaluation of SMMEs.Literature method,case analysis method,questionnaire survey,and AHP-entropy method are used in the article to study the tax risk status of A SMMEs,and builds a tax risk evaluation model to evaluate its tax risk in both qualitative and quantitative terms.It hopes to provide some ideas for constructing tax risk management system suitable for SMMEs.This article is mainly divided into six chapters.The first chapter is the introduction.It mainly includes research background,domestic and foreign literature,review research significance,research content,methods,research framework,technical route and innovation points of this article.The second chapter is concept definition and theoretical analysis.Including the description of the characteristics and current situation quo of SMMEs,the definition of the concept of tax risk,and the analysis of manufacturing tax risk.The third chapter is the research on tax risk of A company.Take the SMMEs A as an example,according to the company’s tax-related situation,analyze its tax risks and current management status.The fourth chapter is the tax risk assessment of A enterprise.Through the establishment of a tax risk assessment mechanism for SMMEs,the A company is compared with other SMMEs to determine the tax risk of A company.The fifth chapter is countermeasures and suggestions.It proposes countermeasures for the tax risks facing by SMMEs from three aspects: strengthening the management of the internal tax environment in the enterprises,strengthening the management of tax-related matters in enterprises,and improving the management of enterprise tax-related information.Chapter 6 is the conclusion.Summarize research conclusions,analyze research deficiencies and put forward prospects.This article draws the following three conclusions:(1)Due to lack of awareness of internal tax law compliance,tax risk awareness,imperfect internal management system,low overall quality of financial personnel,confusion between financial management and tax management,and increased external tax collection and management.,There are many tax risks due to information asymmetry between enterprises and tax authorities.(2)Based on the AHP-entropy method tax risk evaluation model,the evaluation of the tax risk of A company from 2016 to 2018 shows that: The overall tax risk status of A company is not very good,but the tax risk of A company in 2019 is compared with the previous two years There has been a big improvement.(3)To reduce the tax risk of SMMEs,it is necessary to strengthen the management of the internal tax environment,strengthen the management of corporate tax-related matters,and improve the management of corporate tax-related information.The research innovation of this article mainly includes the following two aspects(1)Innovation of research perspective.From the perspective of small and medium-sized manufacturing companies,from the perspective of A company,analyze the tax risks of SMMEs and provide countermeasures suitable for SMMEs.(2)Innovation in research methods.Taking the research method of combining case analysis and empirical analysis,taking A company as an example,constructing a tax risk evaluation model,using AHP-entropy method to quantitatively analyze the tax risk of A company and analyzing the tax risk.