Research On Tax Risk Identification And Response Of Enterprises K In The Context Of Tax Big Data

With the popularization of big data technology for taxation and the increasingly perfect financial and tax system,in the past three years the rapid development of big data monitoring model and technical means for taxation of the tax department,under the background of comprehensive promotion of electronic invoice,by constantly updating and setting up the tax monitoring index model,the tax department can identify various kinds of suspicious problems existing in the tax declaration and payment of enterprises in a very short time,help the tax department to avoid the risk of daily tax collection and administration and also can eliminate the tax risks of enterprises in the early stage to avoid the expansion of losses.In the case of the comprehensive digital electronic invoice launch in 2020 and the outbreak of the COVID-19 across the country,relevant tax policies have changed everywhere,which has a great impact on the identification and response of enterprise tax risks.Because of large number of incoming and outgoing item invoices,cross-regional branches face complex and different local tax policies,tax situations,large range of changes of storage and sales of goods,so large-scale retail enterprises may exist certain tax risks in the purchase,sales,after-sales and other aspects,so in the process of enterprise financial centralization and system informatization,it is very important to improve the tax risk management identification and response mechanism to reduce the tax risk of large retail enterprises.This paper is based on the enterprise tax risk identification and response mechanism,extracts the basic data and indicators of the identification model from the daily operation situation,tax policy documents and other documents of the enterprise,and studies the enterprise tax risk identification and response mechanism.This paper selects the larger retail enterprise K as the paper research object,according to the tax risk identification index system building big data index model for retail enterprise,570 indicator yuan and 38 indicators were selected to analyze the correlation between tax risk and identification indicators,among them,27 financial indicators and 11 tax type indicators were used to establish a tax risk identification model.Using the description statistical analysis to analyze the impact degree of various indicators on enterprise tax risk.The existing risk points are identified quickly and effectively relying on the index model screened out 10 key indicators and combined with K enterprise daily business situation.Reducing the potential tax risks of enterprise K and adapt to the changing collection and management methods of tax departments under the background of big data by optimizing the way of tax risk response of K enterprise.