Study On Risk Management Of Tax Planning Of SL Construction Company

With the continuous advancement of my country’s tax system reform and the implementation of the third phase of the Golden Tax Project,tax audits have become more and more strict,and there is less and less room for tax avoidance through loopholes in the tax law and other methods.The impact of COVID-19 and the complicated economic situation have intensified competition in the construction industry.In this environment,tax planning is an essential job for construction companies to gain a foothold in the industry.However,there are good and bad results in the planning.While tax planning is aimed at saving taxes and increasing profits,it also contains certain risks.If we do not consider these risks and blindly conduct tax planning,the results may be counterproductive.Cause loss of the overall interests of the enterprise,and even economic crimes.This paper first analyzes,collects and sorts out the research results on tax planning and tax planning risks at home and abroad,and briefly summarizes the concepts,steps,risk classification of tax planning and other related theories,to lay a theoretical foundation for the research on tax planning risks.Secondly,the SL construction company is identified as the object to study the risk of tax planning.On the basis of understanding the actual situation of its business,the implementation of tax planning plan and the risk management of tax planning,it is found that the tax planning effect of SL construction company is not good,there are tax planning risks,and the company only carries out simple tax planning risk management.There are also problems such as lack of quantitative means to identify and evaluate the risks of tax planning and lack of professional risk management personnel.Subsequently,combined with the current situation of SL construction company’s planning and the situation of tax planning risk management,the tax planning risks faced by the company were identified,including the tax planning risks at the policy level,the operation level,the management level,the identification of differences level and so on.Thirdly,determine the index system to evaluate the risk of tax planning.the analytic hierarchy process is used to construct the structural model of tax planning risk hierarchy analysis of SL construction company,and the quantitative weight of each evaluation index is calculated and ranked.This paper evaluates the tax planning risk of SL construction company by fuzzy comprehensive evaluation method.Determine that the planning risk level of SL Construction company is at a higher level.Finally,based on the results of the assessment of the risk of tax planning,the measures to prevent the risk of tax planning are formulated,such as reasonable choice of tax policy,improve the business ability of financial personnel,smooth internal communication channels,improve the internal control system,and actively communicate with tax authorities.