A Study On Tax Risk Management For Small And Micro Enterprises In Jinjiang City

In the process of economic development in Jinjiang City,small and micro enterprises in the number,employment provide,taxation and so played an important role.However,at present,small enterprises in Jinjiang City are generally faced with serious tax risks,which have a huge impact on the enterprises.How to strengthen the tax risk management,has become an unavoidable question for these Small and micro enterprises in Jinjiang city.Based on such background,this paper studies the tax risk management of Small and micro enterprises in Jinjiang city.Firstly,basic theories of small micro enterprise tax risk are summarized and inducted,including the definition of small micro-enterprises,the concept of tax risk,and tax risk management theory.Based on induction of the existing research achievements,lay a theoretical basis for the analysis of this paper.Secondly,the causes of the tax risk of small and micro enterprises in Jinjiang are analyzed.This paper makes a preliminary understanding of the current situation of tax risk of small and micro enterprises in Jinjiang City by means of data retrieval.On this basis,it investigates the direct cause of tax risk of small and micro enterprises in Jinjiang City by questionnaire,and uses bounded rational hypothesis,information asymmetry theory,opportunistic behavior Related theoretical model analysis.Finally,the construction of tax risk management mechanism for small enterprises in Jinjiang City.Combined with the actual situation of small and micro enterprises in Jinjiang City,this paper build a tax risk management mechanism starting from the eight elements of tax risk management.And then with an ordinary small and micro enterprise A company as the example verifies the feasibility of the management mechanism.This paper insists on the combination of theoretical research and empirical research,and uses the methods of literature induction,investigation,case study,data analysis and other research methods,and closely combines the actual situation of small enterprises in Jinjiang City,the research results are strong practicality andmaneuverability.It is of great significance to improve tax risk awareness and control tax risk in small enterprises in Jinjiang City,and to provide reference for tax authorities to improve tax risk management capability for small and small enterprises in other areas at the same time.