Research On Tax Risk Management Of A Glass Group Under Intelligent Tax Inspection

Since the launch and promotion of the "Golden Tax Project",China’s tax collection and management system has gradually become intelligent,transitioning from traditional "tax based on invoices" to "tax based on numbers".The tax digital intelligence platform represented by the "Golden Tax Phase III" and "Invoice Electronic Reform(Golden Tax Phase IV)" has greatly improved the quality and efficiency of tax inspections by tax authorities and taxpayers’ tax compliance.In this context,the tax collection and management environment faced by enterprises is becoming increasingly strict,posing new requirements for the level of enterprise tax risk management.As a pillar industry of the country,manufacturing enterprises play a role in ensuring the economic development of the country.Therefore,the tax risk management of manufacturing enterprises in the context of intelligent tax inspection is worth studying.This article takes the intelligence of tax inspection as the background,analyzes the advantages and characteristics of the "Golden Tax Phase III" and "Invoice Electronic Reform(Golden Tax Phase IV)" by reviewing relevant literature and research results,as well as their impact on enterprise tax risk management.Taking traditional manufacturing enterprise A Glass Group as an example,based on internal control theory and risk management theory,and based on the risk management process,the tax risks of A Group are first identified through analysis of financial indicators,tax ratio indicators,etc;Secondly,based on the Analytic Hierarchy Process,establish a tax risk assessment system for Group A and conduct a questionnaire survey for tax risk assessment;Finally,based on the results of tax risk identification and assessment,corresponding measures and suggestions for tax risk control of Group A are proposed.Research has found that the promotion and construction of the "Golden Tax Project" have made the inspection environment faced by enterprises increasingly strict.In order to avoid greater tax risks,enterprises should strengthen their own tax risk management level.Traditional manufacturing enterprises should establish an intelligent tax risk management system,including establishing an independent tax risk management organizational structure,strengthening the information-based transformation of tax related data,and building a digital tax risk management system Establishing a digital talent training model for finance and taxation,improving internal control systems,thereby improving the quality and efficiency of tax risk management,providing decision-making support for operations,and promoting the sustainable development of enterprises.