Research On Tax Risk Management Of Medical Device Enterprise

In recent years,the medical device industry has been exposed repeatedly due to false invoice,tax evasion and other tax penalties.Information on major tax violation cases released by the State Administration of Taxation shows that at least 14 companies in the medical sector were notified for tax problems in 2021.With the rapid development of "Internet + tax",enterprises should comprehensively consider their own development needs,build and improve the tax risk management system by using tax risk management methods suited to their own conditions,achieve accurate identification,comprehensive assessment and effective response to tax risks,and minimize the impact of tax risks.In this context,this paper selects a representative medical device enterprise H to study tax risk management.Firstly,the financial data and tax-related situation of H medical device enterprise are analyzed to master the general situation of the enterprise.Secondly,tax risks are identified from the research and development link,raw material purchase link,sales link,connected transaction link,investment and financing link of H medical device enterprise.Then,on the basis of clarifying the selection principles of tax risk indicators,it adopts various forms such as questionnaires and expert interviews,and selects 13 detailed indicators in 4 categories including governance and cultural environment,business process,accounting and information communication report after reasonably choosing the five elements and twenty principles of COSO-ERM and the actual situation of enterprises.AHPfuzzy comprehensive evaluation method is used to evaluate the tax risk of H medical device enterprise.It is concluded that the enterprise as a whole has medium tax risk,and through the analysis of the assessment results,the problems existing in the current tax risk management of the enterprise are summarized.Finally,in order to ensure the smooth operation of tax risk management of H medical device enterprise,strategies such as clarifying enterprise tax risk management objectives,improving the tax risk management environment and culture module,optimizing the tax risk management information and communication module,improving the tax risk identification and evaluation system,and improving the tax risk response and supervision feedback mechanism are proposed.This study can effectively improve the tax risk management level of H medical device enterprise,increase the comprehensive competitiveness of H medical device enterprise,and also provide certain reference experience for the same industry.