Research On Tax Risk Control Of Z High-Tech Manufacturing Enterprise

By 2025,China aims to shift from "invoice management" to "digitization management" and establishes a smart taxation system.High-tech manufacturing enterprises are crucial to economic development,as they contribute to structural optimization,innovation,high-quality development,and high-end manufacturing.However,in the era of digital taxation,tax risks are prevalent,and research on tax risk control in high-tech manufacturing enterprises is limited,with a primary focus on the research and development process.In contrast,investigating the entire tax risk control process can effectively mitigate and avoid overall tax risks,advance high-quality and stable development.This thesis aims to identify essential tax-related processes and risks in high-tech manufacturing enterprise operations and significant transactions,analyze internal and external risk causes,and propose targeted plans for tax risk control systems.This will enable enterprises to achieve dynamic tax risk control goals by providing risk warning beforehand,risk tracking in between,and risk evaluation afterwards.This study utilized Company Z as a case study and analyzed tax risk causes through literature research,case studies,data analysis,surveys,and interviews.Using dynamic identification,key indicators,and risk list methods,tax risks were identified during high-tech enterprise qualification recognition,research and development,procurement,production,daily operations,merger and acquisition reorganization,and financing.Combining these with related COSO theories,the tax risk control system was designed,including risk control objectives,team building,and risk control mechanisms(such as risk identification and warning,risk investigation,communication and supervision,and evaluation).Detailed risk control measures for research and development,procurement,production,sales,and significant transactions were also established in combination with the tax risk manifestation and causes.This study draws the conclusion that high-tech manufacturing enterprises should: first,establish a good tax risk control environment and a tax risk control awareness for all employees,with clear risk control positions and strong risk control leadership;second,design risk warning and response plans in conjunction with industry and business characteristics;third,classify and control tax risks with different measures for different levels;and fourth,form a risk control team from operations,finance,and taxation departments,regularly self-inspecting and evaluating the effectiveness of the control system.This study can provide insights into establishing a risk control system that integrates internal control with tax risk control by incorporating tax risks into the internal control activities of high-tech manufacturing enterprises with sound internal control.For enterprises without internal control mechanism,this research may provide ideas for identifying,assessing,and establishing a whole process tax control system in combination with industry and business characteristics.