Research On Optimization Of Enterprise Tax Risk Control Strategy

With the deepening of tax reforms,including the fiscal reform and the reform of replacing the business tax with a value-added tax,the Golden Tax Phase III project in the big data environment has realized the cross-departmental and cross-domain data sharing,comparison and analysis of tax source information.Establish a modern tax collection and management system supported by the taxation management information system.Enterprises without a tax risk management strategy will face greater tax risks.The research object of this paper takes the actual business of HG cross-regional management company as the case background,combined with the theory and work practice of tax risk management and control,using multidisciplinary theoretical knowledge and application tools,respectively,from the qualitative and quantitative aspects of corporate tax risk management and control strategies Optimize for research.The root cause of the tax risk of the case company comes from three aspects: the lacking of management caused by the islanding effect of information communication in organizational management,the misplacement of the orientation caused by the unscientific in index analysis system,and the ectopic of the assessment caused by unclear in the reward and punishment system of performance appraisal responsibility.The research in this paper focus on a problem of the case company,and proposes a solution to optimize the enterprise tax risk management and control strategy: designing the financial indicator system of multi-report by establishing the communication between the information flow and the three-stream information technology route.The logic reveals the risks in a timely manner,and establishes a performance appraisal mechanism based on the people-oriented balance card to implement the implementation of the control strategy.It is important to strengthen the promotion of tax law to promote the learning and growth of employees,and establish a tax risk management and control system with the three departments of the Ministry of Business,Finance and Audit Disciplinary Supervision.Meanwhile,replacing after-the-fact control by pre-existing and in-process control and improving corporate tax risk management and control and competitive advantage are good to maximize corporate wealth.