Research On Tax Risk Management Of Fu Sheng Co.,ltd.Based On WSR Methodology

For a long time,small and medium-sized enterprises have not paid enough attention to tax risk management and response,insufficient investment,and imperfect mechanism.With the continuous maturity of the smart tax regulatory system of "tax administration by numbers" and "scientific and accurate law enforcement",if small and medium-sized enterprises cannot in the light of its general trend and build a scientific and perfect tax risk management system,not only means higher tax costs may be paid under the new regulatory system,but even falls into a crisis of extinction due to the outbreak of tax risks.Based on the WSR methodology,this paper takes Fu sheng co.,ltd.,a small and medium-sized enterprise as the case study object,according to the business characteristics and management status of the enterprise,and adopts the Delphi Method to comprehensively identify,analyze and evaluate the tax risks existing in the value-added tax,corporate income tax,other major taxes and tax management of Fusheng co.,ltd.Be directed against establishing and improving the tax risk management system of Fusheng co.,ltd.,this paper puts forward corresponding countermeasures and suggestions from three dimensions of Wuli,Shili and Renli.The study found that Fu sheng co.,ltd.faced tax rationality risks and tax compliance risks in terms of value-added tax,corporate income tax and other major taxes,but tax compliance risk is the main risk.At the same time,Fu sheng co.,ltd.also has many compliance risks in other aspects of tax management.After assessment,among the tax risks of Fu sheng co.,ltd.,62.5%of the risks belong to the middle and senior level,and all of them are tax compliance risks.From the perspective of risk factors,the tax risk of Fu sheng co.,ltd.is affected to varying degrees by three factors:the Wuli environment,the Shili mechanism and the coordination of Renli,but in general,Shili factors are more important than Wuli and Renli.Based on this,this paper proposes a tax risk management framework of Fu sheng co.,ltd.,which defines the objectives,selects the model and constructs the system.It is suggested that Fu sheng co.,ltd.do a good job in tax risk management from the three levels of understanding Wuli,defining Shili and coordinating Renli.This paper applies the WSR methodology to the case study of enterprise tax risk management,and integrates the risk management theory and corporate compliance theory.Through the research on the tax risk management of Fu sheng co.,ltd.,it will help Fu sheng co.,ltd.build a comprehensive tax risk management system,and improve the level of tax risk prevention and control and tax compliance management of Fu sheng co.,ltd.