CTS Logistics Company After The "Business Tax Change VAT" Tax Risk Management Research

Since the reform and opening up, China's market economy is developing rapidly. In the complex and volatile economy market, each company may often face this or that problem, tax risk is one of them. Corporate tax risk is often so hidden that is not easy to be found, accumulated to a certain extent, once outbreak, it will give enterprises a greater impact, seriously will lead to bankruptcy. Many well-known large enterprises such as China Ping An, Wahaha, Sichuan Chang Hong.Google and so on have fallen into the "tax door", enterprises in the tax risk management have deficiencies and mistakes so that enterprises suffered financial losses and reputation damage.From January 1, 2012 to August 1, 2013, the tax reform of the transportation industry and some modern service industries, which were first piloted in Shanghai, was expanded from the pilot to the whole country. In order to further deepen the reform of the fiscal and taxation system, reduce the pressure on taxation and promote industrial upgrading, China in May 1, 2016 is to implement business tax to increase value-added tax into the industry-wide increase. "Camp increase" on the logistics industry operations and financial activities had a significant impact, the most direct impact is the impact of corporate tax matters. Tax risk management research in China started late, the research system is not perfect, "camp� by the tax reform is still in the exploratory period, therefore,in the "camp" by the background of the enterprise tax risk management in-depth study It is particularly important.The CTS logistics company is an international freight forwarding company, mainly engaged in cross-border modern integrated third-party logistics business. In view of the situation of the CTS logistics company, this article mainly carries on the research from four aspects. First of all, the paper introduces the basic situation of the CTS logistics company, including the company's business situation, tax situation, internal management institutions, tax incentives. Secondly, according to the method of tax assessment, analyze the relevant financial data of the company, use the proportion of various financial indicators to identify the company's overall tax risk, use the VAT tax rate, income tax rate and other indicators of the company's tax risk Identify. Thirdly, the paper analyzes the causes of tax risk of CTS logistics companies from various aspects, and reveals that the causes of tax risk of CTS logistics companies include tax policy risk, tax risk control environment to be optimized, tax risk assessment Index system is not perfect, improper tax planning, tax information communication is not smooth, the external environment pressure. Finally, according to the causes of the tax risk of the company, put forward the effective tax risk management proposal, mainly from the prevention of tax policy risk,optimize the tax risk control environment, establish and improve the tax risk evaluation index system, ensure the company's internal and external tax information communication,improve the tax risk Monitoring system and other aspects to reduce corporate tax risk,with a view to the CTS logistics company's tax risk to a minimum.