The Research On Tax Risk Of High-tech Enterprise

High-tech enterprise is the main pillar of the economy in our country and the pioneer of economic growth.In order to support the development of high-tech enterprises,the state has issued a number of fiscal and tax policies.With the improvement of the industrial structure,the Ministry of science and technology,the Ministry of Finance and the State Administration of Taxation will make further effort to increase the substantive examination on high-tech enterprises.Accordingly,enterprises should pay more attention to the tax risk caused by the work of identification and maintenance of High-tech enterprise and enjoyment tax preferences.How to effectively control the tax risk is an issue that needed to be addressed as a matter of urgency.This paper takes D company as an example to analyze the tax risks that the high-tech enterprise may face because of its characteristics in the production and management as well as the requirements of enjoyment of tax incentives.Combined with financial data and related indicators,we find that the high-tech enterprise does not meet the conditions of tax incentives so that it cannot effectively reduce the tax burden.According to financial information of the case company,the company face several problems,such as inefficient of tax preferential policies,not meeting preferential tax filing,the improper project management in R & D,the haphazard accounting in R & D expenses and government subsidies.The reasons that case these problems include awareness of tax risk,lack of management organization and personnel,lack of control in tax-related business processes,information asymmetry in external and internal as well frequent changes of the tax policy.According to the analysis of tax risks and their causes of the case company,the article recommends the company build good risk management environment,take a supervision group for identification and maintenance of High-tech enterprise and preferential tax filing,strengthen the management of elements in R & D,and regulate the accounting measures of government subsidies.