Case Study On Tax Risk Management Of New Energy Vehicle Enterprises

In 2020,based on the internal requirements of promoting sustainable development and the responsibility of building a community with a shared future for mankind,China announced the goal vision of "carbon peaking,carbon neutrality".In order to promote the achievement of this goal,in the process of overall layout of green energy industry,China should focus on the development of new energy vehicle industry.At the same time,with the promotion of a new round of technological revolution and industrial transformation represented by new energy,artificial intelligence,optoelectronic chips and other fields,technological innovation will gradually become the core force of China’s economic transformation and development.In this context,in order to break the existing global pattern of the automotive manufacturing industry and achieve "overtaking on curves" in the global automotive manufacturing industry,the Chinese government attaches particular importance to the development of the new energy vehicle industry and continuously introduces various policies to support and support the growth of new energy vehicle enterprises.Faced with enormous opportunities and prospects,new energy vehicle enterprises are facing increasing tax risks due to the involvement of multiple tax categories in the entire process from production to sales,and the business they engage in also faces multiple business processes.Considering that the new energy vehicle industry is an emerging industry highly valued by all parties,and the current rapid development trend of the domestic market has attracted worldwide attention,once tax risks occur,the chain reaction will cause incalculable economic losses to enterprises.Therefore,new energy vehicle enterprises need to improve their tax risk management capabilities.In this comprehensive context,this article takes BYD,a leading enterprise in China’s new energy vehicle industry,as an example to study the tax risk management of new energy vehicle enterprises.This article consists of six chapters: The first chapter is an introduction,which mainly introduces the research background and significance,main content and framework structure,research methods and characteristics of this article after organizing and summarizing existing research literature and achievements at home and abroad,laying the foundation for the following text.Chapter 2 mainly analyzes the relevant theoretical research on tax risk management of new energy vehicle enterprises.This section combines the OECD tax management theory,internal control theory,and information asymmetry theory with the industry characteristics of new energy vehicle enterprises,and outlines the management path of tax risks for new energy vehicle enterprises,providing theoretical support for the case analysis below.Chapter 3 mainly analyzes the current management status and existing problems of new energy vehicle enterprises,including the development status of the new energy vehicle industry,the tax preferential policies applicable to new energy vehicle enterprises,and the tax burden situation,Further introduced the tax risk points of new energy vehicle enterprises in the application of tax preferential policies,such as the potential tax risk points of research and development expense confirmation and the potential tax risk points of new energy vehicle enterprises applying for high-tech enterprise qualification recognition,providing direction for the following case analysis.Chapter 4 mainly identifies and analyzes tax risks for BYD enterprises.Introduced the tax situation of BYD enterprises,analyzed the overall tax risk through a large number of indicators,and also analyzed the tax risks of the main tax categories.Based on this,focused on the identification of high-tech enterprises,as well as the tax preferential policies and government subsidies enjoyed by BYD enterprises,this article conducted a unique tax analysis of this type of enterprise.Chapter 5 mainly proposes tax risk management strategies for new energy vehicle enterprises.Specifically,it includes optimizing the internal control environment of enterprises,strengthening their grasp of tax preferential policies,strengthening internal management and control,establishing a sound tax risk prevention system,and improving tax risk information and communication mechanisms.Chapter 6 is the conclusion and outlook,which summarizes the ideas and content of the entire text,summarizes the tax risks and risk control measures of BYD enterprises,and provides reference for the management of tax risks for new energy vehicle enterprises in China.