Research On Tax Risk Management Of Enterprises In The New Era

In 2017,the report of the 19 th CPC National Congress pointed out that socialism with Chinese characteristics has entered a new era.The rapid development of "Internet + tax" is a microcosm of the tax collection and management system in the new era.Under the background of the combination of the third Golden tax project and the invoice management system of value-added tax,enterprises should not only understand the determination and strength of tax collection and management units to control tax by tickets,but also adapt to local conditions.At the same time,entities should make use of tax risk management methods,conform to the situation of social development and the actual situation of tax collection and management,and formulate a tax risk management system that is suitable for their own development needs,so as to reduce enterprise losses caused by tax risk.In this context,we have H company as a study case and find its causes of tax risk from two aspects,the external causes and internal causes.On the one hand,the external causes are the changes of tax legal environment,tax collection and management environment,standardization of tax collection and management enforcement and market competition environment.On the other hand,the internal causes are the lacks of awareness of enterprise tax risk,communication between internal departments and external organizations and imperfection of enterprise tax management department.We coordinate 2017COSO-ERM theoretical framework and enterprise practice,using fuzzy analytic hierarchy process(FAHP)method,combined with qualitative and quantitative analysis,to evaluate the tax risk and sort its importance.Finally,the comprehensive tax risk evaluation score of H company is79.94.As results of the index weight risk level,the organizational structure environment,information communication quality and supervision & control &feedback system of H company are relatively low,that is to say,there is a large tax risk.Although the final summary calculation shows that the tax risk of H company is at the second low-level,it is also at the end of this level.Therefore,this paper puts forward the following tax risk response suggestions for H company:(1)establishing the awareness of enterprise tax risk management;(2)improving the organizational structure of the enterprise;(3)raising the level of information communication quality;(4)perfecting the tax related supervision system.