Wind Power Generation Enterprise's Tax Risk In Jiuquan Management Research

With the continuous development of wind power industry in China, and the requirement of specialization of tax collection and administration pattern and the tax inspection strength continuously strengthen, the tax risk problem of wind power generation enterprises in Jiuquan has been growing, gradually caused extensive concern of corporate management.In this paper, the current wind power generation enterprises in Jiuquan pay taxes through the risk management of related problems were discussed, through on-the-spot investigation tax risk management present situation, identify the tax risk of the enterprises,except from the tax collection and administration, the enterprise itself also includes two major types of taxes, value added tax, enterprise income tax accounting pay a total of four levels, and enumerates the every level including the specific risk points, At the same time by using analytic hierarchy process(ahp) and fuzzy comprehensive evaluation method to empirical research of tax risk evaluation, evaluation results according to the data model,combined with the actual situation of production and operation, in the jiuquan wind power enterprise tax risk management, puts forward corresponding opinions and Suggestions,hope in the jiuquan wind power enterprise pay taxes through the problems, causes and improvement method in the risk management of a system, in order to improve tax compliance in wind power industry to provide the beneficial reference. Through the research, this paper draw the following conclusions:(1) in recent years the jiuquan wind power enterprise tax risk management has made certain achievements, but there are still shortcomings;(2) the jiuquan wind power enterprise tax risk in addition to from the tax collection and administration, the enterprise itself, also includes two major types of taxes,value added tax, enterprise income tax from multiple aspects, such as accounting pay the enterprise income tax is the tax risk is one of the biggest factors;(3) enterprise income tax form of tax risk from more of the total amount of enterprise income tax accounting and the enterprise income tax cost confirmation and so on many aspects;(4) in addition to the enterprise itself to strengthen accurate accounting, China should from the tax collection and administration as well as the value added tax, enterprise income tax and other aspects the tax risk management, improve the wind power generation enterprise.