Research On Tax Risk Management Of SYS Electric Power Company

In recent years,great changes have taken place in the internal and external environment of China’s enterprise tax risk management.With the implementation of the policies of enterprise restructuring,capacity restriction and business-to-increase,the tax-related environment of China’s electric power enterprises is becoming more and more complex,and the risk problem is aggravating.The purpose of this paper is to make electric power enterprises realize the necessity of controlling tax risk effectively through the research of tax risk management of SYS Electric Power Company.Through the combination of literature analysis,theoretical analysis,macro-analysis and micro-analysis,this paper analyzes the current situation of tax risk management of SYS electric power company,and identifies and evaluates the tax risk of its production and operation process,summed up the tax risk management issues,and then put forward targeted measures for optimization.The thesis takes Sys Electric Power Company as the concrete research object,studies this enterprise’s tax risk question.The purpose of this thesis is to study the tax risk management of SYS Electric Power Company,it is necessary to realize the importance of tax risk management for electric power enterprises for their long-term development and the establishment of effective control and optimization of tax risk management system.The research results show that the current tax risk management of SYS electric power company has many problems,the main performance is that the tax risk management organization personnel is weak,the tax risk hidden danger management is improper,the tax risk event management is not in place.The paper pointed out the corresponding measures.SYS Electric Power Company should has special tax risk management personnel to optimize tax risk management objectives and systems.In the tax risk identification method,it should use the risk identification list method to identify.Using this method,the latent tax risk of SYS Electric Power Company on value-added tax and enterprise income tax is identified to be the greatest,and the real estate tax risk,urban land use tax risk and individual income tax risk also have a greater probability.After the tax risk analysis,the corresponding measures to deal with different tax risks.Value-added tax risk management,to obtain a standardized value-added tax invoice,timely deduction to avoid unnecessary tax cost increase,standardized input tax deduction,full payment of value-added tax,to avoid income tax omission,to market prices for the sale of raw materials.With regard to the risk disposal of enterprise income tax,all income shall be accounted for,the deducted items shall be issued with legal and legal documents,the deducted items shall be deducted according to the proportion stipulated in the tax law,and the depreciation of fixed assets shall be taxed according to the tax algorithm,the accrued expenses but not actually incurred shall be included in the scope of tax adjustment,the salary and welfare expenses of retirees shall be included in the scope of tax adjustment,and the business entertainment expenses shall be deducted before tax in accordance with the provisions of the tax law.Through the theoretical research on the tax risk point of Sys Electric Power Company,it is helpful to strengthen and enhance the company’s theoretical ability to cope with sudden changes in the environment and the theoretical prevention and control level of internal risks,to further promote its power enterprise management on the risk management theory.SYS Electric Power Company,as one of the important tax source enterprises in this city,is also considered as a representative enterprise in the local city electric power company.In this paper,through an in-depth analysis of this enterprise,the problems and causes of its tax risk are analyzed,to a certain extent,it can help the company to improve the corresponding control and management capabilities.