| With the continuous development of China’s market economy,the demand for highly qualified workers is increasing,coupled with the aging of China’s population,the current stage of China’s labor market is characterized by structural imbalance and advanced ageing,and enterprises are experiencing difficulties in recruiting and employing workers.In this context,China’s labor dispatch industry is developing rapidly,with 93%of existing large enterprises receiving labor dispatch services to varying degrees,and the number of labor dispatchers will reach 60 million,accounting for more than 20%of the national employee population.However,with the explosive growth of labor dispatch,a variety of tax risks are increasingly exposed.After the camp reform,the tax risks in the labor dispatch industry have gradually emerged due to various reasons such as unsound system,unregulated market,poor information and lagging cooperation with relevant departments,which have drawn the high attention of the taxation department[1].Therefore,in order to further improve the level and capability of tax risk management of labor dispatch companies in China,this paper takes H labor dispatch company as an example and studies its tax risk management.The study adopts the literature research method to summarize the basic theories of tax risk and tax risk management,and explain the concept and classification of labor dispatch and its distinction from other forms.It also introduced the profile and taxation situation of H Labor Dispatch Company.Next,the potential tax risks of Labor Dispatch Company H were identified and evaluated using the enumeration method,financial report analysis method and tax liability analysis method,and the risk matrix model was used to assist in the tax risk assessment of Labor Dispatch Company H.A series of tax risks were found to exist in the main tax types involved,external environment and internal environment.Finally,corresponding risk management measures were proposed to help H Labor Dispatch improve its risk management system in response to the tax risks.It is found that there are certain tax risks for H Labor Dispatch Company,which are always threatening the sustainable and rapid development of H Labor Dispatch Company,and it is urgent to strengthen tax risk management.At this stage,the development of the labor dispatch market is rapid and the model is complex and changeable,and the importance of tax risk management is increasing.In addition,China is constantly reforming its tax policy and paying more attention to tax risk management,so managing corporate tax risks is a long way to go and is of great significance to the survival and development of enterprises,society and the country. |