| In recent years,with the development of Internet technology,the e-commerce industry has also made great achievement.From the popular live streaming to the cross-border e-commerce that bring goods which made in China to the world,from the Tmall supermarket that finsh orders the next-day to Xiaohongshu which shares life,e-commerce has penetrated into all aspects of people’s lives.However,the e-commerce industry frequently exploded with incidents such as "Weiya evading taxes",and many e-commerce companies have received tax administrative penalties from the tax authorities.Although the State Administration of Taxation has issued the Guidelines for Tax Risk Management of Large Enterprises(for trial implementation)and also clarified the preferential tax policies,the identification and response of tax risks by enterprises,especially e-commerce enterprises,is still in its infancy.And e-commerce enterprises not only do not enjoy reasonable preferential tax policies,but also increase costs and losses,greatly increasing the tax risks of e-commerce enterprises,which is not conducive to the long-term development of enterprises in the future.Therefore,it is of great significance for enterprises,especially e-commerce enterprises,to independently identify and respond to corporate tax risks based on the analysis of corporate financial statements.Based on risk management theory,internal control theory and tax compliance theory,this study discusses the tax risk identification and response of A E-commerce enterprises.From the perspective of internal management,this paper identifies the tax risks of A E-commerce Enterprise of from the perspective of financial statements,and through deeper check and confirmation,combine with the tax status of A E-commerce Enterprise to proposes corresponding solutions and provides suggestions for tax risk management.The first chapter mainly elaborates on the background and research significance of the thesis topic and summarizes the research results that have been formed at this stage.The second chapter elaborates on relevant theories such as corporate tax risk and financial analysis.The third chapter explains the current situation of the e-commerce industry.The fourth chapter is a brief introduction of A e-commerce enterprises and a tax-related risk analysis from the aspect of financial statement.The fifth chapter provide measures for corporate tax risks and suggestions for optimizing tax risk management.The sixth chapter summarizes the above content and looks forward to the future development of the industry.Through the analysis of the tax risk of A E-commerce Enterprise,it can be seen that the enterprise exists high tax risk,and corresponding countermeasures should be taken as soon as possible so it can provide reference for other e-commerce enterprises to identify and respond to tax risks.Finally,from the analysis of financial statements,identifying and responding to the existing tax risks of enterprises not only broadens the application scope of financial analysis theory,but also enriches the research on self-management and control of tax risks of enterprises.The identification and response to the tax risks of A-e-commerce enterprises can also provide some thoughts for other enterprises to reduce tax risks. |
