Research On The Tax Risk Control Of Small And Medium Sized Business Income Taxes

Small and medium-sized business in the status of tax contribution is no less than large listed companies,in 2015 the tax contribution rate of more than 50%,of which business income tax revenue accounted for the country's total revenue of 21.72%.The position is so high for small and medium-sized business have to face a sad fact,tax evasion surface of township business is60%,urban and rural individual industrial and commercial households and private business of tax evasion is 80%.According to the investigation and analysis of the situation of 51 small and medium-sized business in the city,more than 90% of them are out of business.They are mainly through cash transactions,extracorporeal circulation,from the purchase of raw materials,production and sales of the entire production and operation of the process of setting up accounts".Accounts outside the tax evasion,its concealment is strong,the means is also very clever,it is generally difficult to investigate and deal with,so the national tax loss.According to the information has been investigated and dealt with,some of the tax evasion,the amount of the amount of the actual payment of tax is several times or even hundreds of times.Therefore,it is urgent to study the tax risk control of small and medium business.Based on the management theory,control theory and risk theory,through the method of literature analysis,empirical analysis,research and interdisciplinary research,combing the research conclusions of scholars at home and abroad,analysis of the causes of the risk of small and medium-sized enterprise income tax,enterprise income tax from the tax risk identification,risk assessment,risk control and risk evaluation the study of several aspects.Referring to the experience of tax risk management in the United States,Britain and Japan,small and medium-sized enterprise income,an area in Jiangsu Province,Changzhou City,156 small and medium-sized industrial business ready as samples,the establishment of enterprise income tax evaluation index system,analysis of the health status of business income tax.The purpose is to reduce the risk of enterprise income tax,to maximize business profits;improving the management level of Taxation,reducing tax costs,improve the enterprise internal control;improve the management of the enterprise and the staff's awareness of risk,improve riskprevention means,increase the risk of Rizos.Based on summarizing the domestic and foreign research experience,put forward to strengthen our country small and medium-sized enterprise income tax risk management the basic ideas of "four in one",that is to strengthen risk concept,improve the comprehensive quality,to establish the internal control system and improve the job responsibilities.Due to the author's theoretical knowledge is limited,the lack of practical experience,analysis of the problem is not comprehensive,the conclusions of this study are only ready for small and medium industrial business income tax,other types of small and medium-sized enterprise tax risk need to be further explored.