Research On Tax Risk Management Of Small And Medium-sized Technology-based Enterprises

Taxation runs through the development of an enterprise.With the reform of"Releasing Tax Administration,the strengthening of the exchange of tax information among third parties by the tax authorities,the steady advancement of the legislative work on tax categories,and the deepening of the implementation of the reform opinions on tax collection and administration,this means that China is tax collection and management system is constantly changing and improving.The tax authorities are changing the way they manage the tax risks of enterprises,gradually strengthening their ability of law enforcement and supervision of tax risks,paying attention to the management of tax risks in order to correctly deal with tax risks,it is necessary for enterprises to lighten their operating burden.The small and medium enterprises is the main force in the development of the market economy,fully absorbing employment and adding vitality to the economic and market development.In particular,the small and medium-sized enterprises of science and technology,because of its main activities such as technology research and development,China ’ s economic structure optimization,economic transformation and upgrading is irreplaceable.Based on the characteristics of small and medium-sized scientific and technological enterprises,this paper uses the methods of Literature Research and case analysis,and takes a small and medium-sized scientific and technological enterprise a,which specializes in the production and manufacture of glass machinery and equipment,as a case,analysis of enterprise organizational structure and personnel management,financial and tax statements for the last 3 years,etc.,and according to the industry characteristics of small and medium-sized enterprises of science and technology,this paper emphatically analyzes the tax risks that may exist in the aspects of the recognition of income,the deduction of expenses,the recognition of various kinds of qualifications,and the application of preferential tax rates,etc.,using the mature tax risk management model of provincial listed enterprises for reference,and applying the elements of tax risk management in the “ Guidelines for tax risk management of large enterprises(trial implementation)”,starting from the internal environment of tax risk management,the identification and evaluation of tax risk,risk control and response activities,information and communication,supervision and so on,this paper analyzes the problems of enterprise tax risk management under each element,and put forward suggestions for improvement to promote the healthy and high-quality development of enterprises...