Enterprise Income Tax Risk Identification Model Construction And Application On Guang Zhou Local Taxation Bureau Collection Of Data

In the tax department of our country, 16 categories of taxes is currently levied on, enterprise income tax is covered range, the proportion of total tax revenue in 2015 reached 20.37%, become the "double subject" with VAT tax. At the same time, the enterprise income tax system is complex, the policy is various, and the request to the accounting calculation is high, by using the publicans information asymmetry, deliberately concealing income or falsifying cost, resulting in the loss of enterprise income tax risk is far greater than other taxes. Therefore, it is very important to identify the risk of enterprise income tax effectively, quickly and accurately to identify the high risk enterprise and the specific risk point, and to prevent the loss of tax revenue, to improve the quality and efficiency of tax administration.At present, there is no effective method to identify the risk of enterprise income tax in the practice of academic research and tax collection and management. Based on the theory of risk management, this paper combined with the author’s enterprise income tax management practices, and using statistical models and methods, combining theory with practice, by building the enterprise income tax risk identification model, the enterprise income tax risk was identified. First of all, using empirical analysis method, this paper analyzed the factors which impact on the degree of risk loss, it concluded enterprise income tax actual tax rate, operating costs, sales management expenses, assets-liabilities ratio of these four significant factors. Then, using comparative analysis method, this paper analyzed the factors which impact on the risk loss amount, get six important factors including the difference of profit, etc. On the basis of analysis of the risk factors, ten risk identification indicators system was set, including the industry enterprise income tax actual tax rate of variance etc. Based on the analytic hierarchy process(ahp), the enterprise income tax risk identification model was constructed, and the Guang Zhou Local Taxation Bureau collection of data and the actual results were validated. Simulation results show that the established tax risk identification model can accurately identify the enterprise income tax declaration firms with high risk.