Since China entered the "14th Five-Year Plan" period,the rapid rise of e-commerce enterprises has had a positive impact on China’s economic and social development.However,as tax management efforts continue to strengthen,e-commerce enterprises are facing increasing pressure in terms of tax risk management.In this article,using Antarctic E-commerce as a case study,we explore the importance and application prospects of tax risk management in e-commerce enterprises,and propose corresponding strategies.The aim of this article is to provide assistance in optimizing tax risk management for e-commerce enterprises.To help e-commerce enterprises effectively identify and respond to tax risks,this article is based on tax risk management theory,with Antarctic E-commerce as the research object,and adopts methods such as index analysis and case analysis to conduct in-depth research on its tax risk situation.Specifically,this article quantitatively evaluates Antarctic E-commerce’s tax risk through index analysis,including analysis of tax burden ratio,pre-tax profit margin,taxable sales,and other indicators.At the same time,this article also uses case analysis to conduct a detailed analysis of Antarctic E-commerce’s tax risk cases to gain a more comprehensive understanding of Antarctic E-commerce’s tax risk situation.Taking Antarctic E-commerce as a case study,this article introduces Antarctic E-commerce’s tax risk situation and conducts a risk assessment using index analysis and tax burden comparison analysis.Furthermore,this article analyzes the tax risk causes of Antarctic E-commerce from external and internal factors to more comprehensively evaluate Antarctic E-commerce’s tax risk.From an external factor perspective,Antarctic E-commerce’s tax risk mainly stems from changes in tax laws and complex external business environments.From an internal factor perspective,Antarctic E-commerce’s tax risk mainly stems from irregular company management,employee unfamiliarity with tax laws,and a lack of tax professionals.To effectively respond to these risks,this article proposes five improvement strategies from the aspects of invoice management,tax preference policy use management,tax risk management system,tax professional development,and external environment response.These strategies aim to help Antarctic E-commerce establish a scientifically effective tax risk management system to better respond to potential tax risks,enhance the company’s competitiveness,and sustainable development capacity.Meanwhile,the research results of this article can also provide reference and guidance for other e-commerce companies to better manage tax risks. |