Research On Tax Risk Management Of TS High-tech Enterprise

In recent years,the constantly updated preferential tax policies have created more survival opportunities for high-tech enterprises,but the tax risk management systems of some high-tech enterprises are not perfect and tax risks occur frequently.Exploring the tax risk management of high-tech enterprises is of great significance to reasonably control the tax risk of enterprises and promote their sustainable development.This paper is mainly based on the "COSO Enterprise Control Integrated Framework" and "Tax Risk Management Guidelines for Large Enterprises(Trial)" issued by State Administration of Taxation as the overall framework,and uses the methods of case analysis,literature research and expert interview to explore the problems and solutions of tax risk management of high-tech enterprises.Firstly,this paper conduct research on the overall framework of tax risk management of high-tech enterprises,and expounds the main problems faced by the tax risk management of high-tech enterprises in China,including the tax risk caused by the recognition of hightech enterprise qualification,the tax risk caused by the application of tax preference,the tax risk caused by accounting problems such as expense disbursement or collection,etc.Then,taking TS Company as the case study object,based on its basic business information,finance and tax related situation,general organizational structure and the risk points found by the tax authority in recent years,this paper analyzes the tax risk management problems that lead to the large taxes payment and surcharge for overdue tax payment.Finally,based on the analysis aboveand the five elements of tax risk management,this paper puts forward improvement measures for TS company and other high-tech enterprises,including constructing tax risk management system and system,designing and selecting tax risk identification and evaluation methods and processes,enhancing communication and supervision,etc.The purpose of this paper is to comprehensively analyze the tax risk management problems of the case company,and provide reasonable suggestions and countermeasures for high-tech enterprises.It is of great benefit to improve and perfect the tax risk management system and institution,realize the maximization of enterprise value and sustainable longterm development.