The Research On X Logistics Company Tax Risk Identification And Prevention

As an important part, tax risk management is integral to enterprise risk management. Identification and prevention of tax risk is the major component of tax risk management, it is an important management measure to the tax-related matters of enterprise. Additionally, it is an effective way to perfect the enterprise tax risk management system. In recent years, with the economic development and the acceleration of tax reform's process, tax risk management is attached with more and more importance by enterprises.Logistics industry has been focused on the development of 12th five-year plan in China, and it is also a pilot sectors to replace the business tax with a value-added tax. Logistics industry has been one of the main economic industries in Shenzhen. Due to the complication of tax environment, the wide range of tax-related matters, the rapid changes in the tax system policy, and the intense competition within the industry, logistics enterprises are facing higher tax risk in the process of management from both the macro and micro point of view. In this context, this research has conducted a study on the identification and prevention and control of X logistic company, and intended to improve its tax risk control ability. This research has a certain significance on the identification and prevention and control of tax risk for the entire logistics industry.In this study, the reasons of impacts for the existence of X logistics company tax risk have been analyzed based on the environment. Moreover, AHP has been used to do the quantitative analysis for tax risk in X logistic company. Besides, this research presents how to find out existing tax risks from the finance data, and all the analysis about tax risk in X has been elaborated separately in three periods, before the reform program to replace the business tax with VAT, in the pilot sectors and the implementation period. Based on the existing problems, this research proposes the prevention and control measures of tax risk from four aspects-perfecting internal controlling, setting up the tax risk early warning system, establishing the tax-related information communication mechanism and perfecting tax planning management.