Research On The Tax Risk Management Of M Small And Micro Enterprises Based On The COSO-ERM Framework

According to the "13th Five-Year Plan" period of the tax bureau,China’s new tax-related market main body is small and micro enterprises,and small and micro enterprises are low-level and conscious of tax risk,and the tax authorities are small as a general taxpayer.Microcongges require more stringent in terms of taxation,and under the rapid changes in tax policy,this kind of company has more tax problems in taxation,and tax risk management issues are also more prominent.This paper is based on the number of M small and micro enterprises in Ningxia Hui Autonomous Region,and M small and micro enterprises are dominated by production,processing,sales agricultural products,and play a positive role in improving farmers’ income.M small and micro enterprises have gradually expanded,and the issue of corporate tax risk management is increasingly prominent.In order to continuously improve the competitiveness and survival capacity of M small and micro enterprises,improve tax risk ability,this paper is based on COSO-ERM framework research and analysis of M small and micro enterprise tax risk management issues,and targeted research applies to tax risk management of M small and micro enterprises.improvement measures.This article analyzes the tax risk management problem of M small and micro enterprises through the COSO-ERM Framework(2017 version),and based on the design of tax risk management improvement measures,it improves the tax risk awareness of M small and micro enterprises.Control tax risk,improve the income of M small and micro enterprises,improve the internal control of enterprises,improve the credibility of M small and micro enterprises,lay the foundation for the robust development of enterprises.