Research On Tax Risk Management Of DC High Tech Enterprises

High-tech enterprises occupy a very important position in China’s economic development,and the national "14th Five-Year Plan" also proposes to adhere to innovation-driven development,which further strengthens the status of high-tech enterprises as the main body of innovation,and in order to promote the high-quality development of high-tech enterprises and encourage them to carry out scientific and technological innovation and product development,the state and the treasury have given In order to promote the high quality development of high-tech enterprises and encourage them to carry out scientific and technological innovation and product development,the state and the government have given huge tax support to high-tech enterprises.Therefore,under such background,the number of high-tech enterprises has been growing year by year and the development trend is good.However,due to their own characteristics,high-tech enterprises are exposed to large tax risks.If high-tech enterprises cannot accurately identify tax risks and make timely countermeasures,they may damage their good reputation,reduce their brand competitiveness,and may be included in the key monitoring list by the taxation department,and the tax risks will bring direct tax losses and credibility crisis to the enterprises,which is not conducive to High-tech enterprises’ long-term and stable development.Based on the above analysis,if high-tech enterprises in China want to achieve high-quality development,they need to identify their own tax risks,find the right risk points and manage them effectively,establish their own tax risk management and prevention and control system,and realize a benign development model that gives equal importance to stability and economic benefits.Therefore,this paper selects DC high-tech enterprise,which is engaged in R&D,manufacturing and sales of new chemical material products,and analyzes the tax-related risks of DC company by using literature research method,case study method and theoretical analysis method.The paper adopts literature research method,case study method and theoretical analysis method to analyze the tax-related risk points of DC company and provide relevant countermeasures for the tax risk points of DC high-tech enterprises in a hierarchical way.This paper concludes that the following tax risks exist in the high-tech enterprises represented by DC Company: tax-related risks of high-tech enterprise qualification review,tax-related risks of R&D cost accounting,tax-related risks of internal control and tax-related risks of government subsidies.Finally,based on the case of DC Company,this paper proposes the following suggestions for the tax risk management of high-tech enterprises: optimize the tax risk control environment,establish an effective communication and coordination mechanism,strengthen the follow-up management of high-tech qualification,and enhance the management of R&D activities.At the same time,it is hoped that the suggestions in this paper on enterprise tax risk management can give some inspiration to high-tech enterprises,and also hope to provide reference to other similar high-tech enterprises.