Research On Tax Risk Management Of S Machinery Parts Manufacturing Enterprises

Tax payment is an obligation of an enterprise,and higher tax risks will adversely affect the operation of the enterprise.Under the background of tax system reform and big data application,as a manufacturing enterprise,S machinery parts manufacturing enterprises are involved in many types of tax risks.Once they touch the bottom line of the tax law and are dealt with in violation of regulations,it will not only increase the cash expenditure of the enterprise,but also affect the enterprise’s financial performance.credit and increase financing costs.Therefore,it is urgent for S enterprises to improve the level of tax risk management.By studying the relevant literature on tax risk management,this paper finds that the existing research still has the following room for expansion: the analysis of the problems existing in enterprise tax risk management is not in-depth,and some deep-level influencing factors are not involved;Tax risk points are not identified,and management efficiency cannot be fundamentally improved.Based on the tax risk management theory,this paper studies the tax risk identification,evaluation and response of S enterprises.Firstly,it introduces the development history and operation status of S enterprise,and analyzes the taxation situation of S enterprise.Secondly,identify the tax risks of S enterprises,which specifically involve the tax risks of value-added tax,corporate income tax,property and behavior tax,and other tax risks.Thirdly,evaluate the tax risk of S enterprise,and make an overall evaluation of the tax risk of S enterprise based on AHP analytic hierarchy process.Finally,make a tax risk response plan,and put forward tax risk response plans from four aspects: value-added tax tax risk,corporate income tax tax risk,property and behavior tax tax risk,and other tax tax risks.Specific safeguard measures are put forward in terms of organizational structure,improving management capabilities,improving reward and punishment mechanisms,improving business processes,and improving digitalization levels,so as to provide reference for further improving the tax risk management level of S enterprises.The innovations of this paper: First,it proposes the process of tax risk management of S enterprise.According to the logical sequence of risk identification,risk assessment and risk response,this paper systematically analyzes the tax risk of S enterprise,identifies the tax risk points of different tax types,evaluates the tax risk of the enterprise,and further proposes specific measures for tax risk response,as follows:Enterprises provide a complete solution to reduce tax risk.The second is to use the AHP method to evaluate the tax risk of S enterprises,which improves the scientificity of tax risk management.By formulating tax risk evaluation indicators,constructing a tax risk evaluation system,scientifically selecting expert evaluation teams,and evaluating the status of S-enterprise related tax risks.