Research On Tax Risk Identification,Assessment And Prevention Of HQ Company

HQ Lighting Co.,Ltd.,a small and medium-sized enterprise of manufacturing industry,is engaged in the production and installation of lighting fixtures.In recent years,seizes the opportunity and has steadily entered the“Billion-yuan Club”.However,facing the bad economy,if an enterprise wants to maintain the existing development trend,it will have to enhance its ability to resist risks,especially it has been inspected by tax authorities for many times and borne some losses,so it has an urgent need to enhance the ability for resisting the tax risks.Based on the relevant theories of tax risk management,this paper adopts field research method,financial index analysis method,Expert investigation,risk matrix analysis method,etc.,by collecting HQ company’s organizational structure,financial statements,expert scoring,business process and other information,carries out the following research on HQ company’s tax risk management:(1)Carries out the identification of HQ company’s tax risks,identify the existing overall tax risks of the enterprise through financial analysis,finds the existing links that may cause tax risks according to the actual operation process of the enterprise,and summarizes and forms the list of HQ company’s existing tax risks;(2)The questionnaire survey method is adopted,and the expert team members score the tax risks according to the possibility and harmfulness of tax risks.According to the scoring results,the existing tax risks are ranked by risk matrix analysis method;(3)According to the different levels of the existing tax risk,the paper gives the corresponding coping strategies,and aimed at the weak link in the tax risk management,puts forward the improved scheme,in order to facilitate tax risk prevention and control.The research finds:(1)HQ company has tax risks as a whole,which are mainly reflected in the three aspects of work efficiency,back taxes and late fees,which are checked out by the tax authorities,;(2)In this paper,a total of 19 risk sources are found in the analysis of many links of production and management,and this paper forms the enterprise tax risk list and the corresponding risk level according to the risk sources.Based on the results of the tax risk assessment,the article puts forward four response strategies can be adopted according to the different risk levels: risk avoidance,risk transfer,risk mitigation,risk acceptance;Focus on the weak links.And this paper puts forward five improvement strategies of HQ company’s tax risk management work for establishing the tax risk management system: building a good tax risk control environment,building a systematic tax risk assessment mechanism,strengthening daily tax risk control activities,unblocking tax risks and communication channels,and improving the supervision mechanism for tax risk management work.In these ways,it can raise the overall level of the tax risk management work and reduce the loss caused by tax risks.