Research On Tax Risk Management Of Gold Mining Enterprises In Y City

Under the background of tax reduction and fee reduction and "six stabilities" and "six guarantees",the inherent profit seeking thought of taxpayers is also increasingly enlarged.In the process of pursuing the maximization of interests,it is possible to touch the red line of tax violations.Once the tax risk is a fait accompli,it will lead to the loss of national tax.How to control tax risks and reduce tax violations is an important challenge facing the tax department.The high profit margin and high rate of return of gold mining enterprises make the tax revenue of the industry often account for a relatively high proportion in the local area.In view of the important position of gold mining enterprises in Local Taxation,the tax risk management of gold mining enterprises is particularly important.Due to the industry characteristics of inaccurate gold production base and unknown gold destination,gold mining enterprises have considerable tax risks in tax collection and management and tax inspection.How to strengthen the tax risk management of gold mining enterprises and effectively crack down on tax evasion,evasion and avoidance is an urgent problem to be solved by the tax department.In this paper,literature analysis,case analysis,field research,comparative analysis and other research methods,relying on risk management theory and new public management theory,from the perspective of tax collection.Starting with gold mining enterprises and taking actual gold mining enterprises as an example,this paper analyzes their tax risks and the problems existing in tax risk management.Firstly,through the introduction of the general situation of the gold mining enterprises in Y city,the tax category and tax revenue of the gold mining enterprises in Y city are described.Then,through introducing the risk management process,risk management index and the effect of risk management measures in Y city,this paper analyzes the problems existing in the tax risk management in Y city from the four aspects of system,process,method and personnel team,analyzes the reasons from the three aspects of enterprise interior,tax collection and management and policy environment,and probes into the construction direction of tax risk management of gold mining enterprises under the current environment from the four aspects of the collected enterprises,collection and management departments,policies and regulations and external environment.In this paper,the tax risk management and enterprise tax data,especially the gold mining enterprises related to in-depth inspection and information collection,which makes the gold mining enterprises in the direction of tax collection and management of tax risk management research has a more real data base.At the same time,the tax risk and its management are analyzed from the perspective of tax collection and administration,which provides some reference value for the study of tax risk management.