The Tax Risk Analysis And Prevention Study Of SDLZ Rural Commercial Bank

In recent years,with the restructuring of rural credit cooperatives,the rural commercial banks have become an important part of China’s local financial industry,playing a crucial part in promoting the development of China’s local economy and the cause of "agriculture,rural areas and farmers".In the meantime,the risk management of rural commercial banks has become the focus of academia and the financial industry.However,from the current situation of risk management practice and risk research of rural commercial banks,risk prevention and control of rural commercial banks tend to focus on credit risk,business risk and legal risk,ignoring the tax risk that should be highly valued as a market subject.With the gradual launch of all electric invoices and the launch of the fourth gold tax project,the tax department’s tax big data application is increasingly in-depth,and its tax collection and management ability is increasingly improved.Considering the complexity of commercial banks’ accounting and the particularity of financial business,they are facing greater challenges in tax risk management.Ignoring tax risks will bring potential tax inspection problems,Economic losses,legal compliance,market credit and other issues.Therefore,it is of great practical significance to improve the risk prevention and control ability of rural commercial banks,enhance their sustainable competitiveness and promote the stable development of the financial industry by analyzing the risks faced by tax management and formulating targeted preventive measures in combination with the business reality,external environment and other multi-dimensional factors of rural commercial banks.This paper takes SDLZ rural commercial bank as the research object,combs the theoretical basis of commercial bank,tax risk,tax risk control and other theoretical bases,combines the actual situation of SDLZ rural commercial bank,analyzes its tax risk status,and uses the analytic hierarchy process to design corresponding risk identification indicators from the perspective of internal control,the tax risk identification index model of commercial banks was constructed,and the tax risk of SDLZ rural commercial banks was identified and assessed.It was known that the current tax risk level of SDLZ rural commercial banks was medium.Based on the evaluation results,this paper analyzes the existing tax risks of SDLZ Rural Commercial Bank and finds that SDLZ Rural Commercial Bank has insufficient awareness of tax risk management,tax risk management organization is not perfect,tax management personnel is insufficient,tax risk early warning mechanism is not perfect,tax-related business data management is not in place,lack of tax information management system,internal communication mechanism is not sound and lack of supervision feedback mechanism,in order to effectively help SDLZ Rural Commercial Bank improve the level of tax risk analysis and prevention,we should strengthen the ability of tax risk early warning and evaluation,strengthen the ability to control tax risk activities,strengthen the communication and exchange of tax information,strengthen the supervision and response mechanism of tax risk,and so on,and make a modest contribution to the academic research and practice of tax risk analysis and prevention in the same field.