The Research On Tax Risk Identification Of SN

With the continuous development of the economy,there have been many new forms of economic,business types,policies and regulations are constantly updated.In recent years,because of the limited understanding of new business and tax laws and regulations,especially the dynamic tax reform content not in place and the implementation not timely,a serious tax penalties and even affect the reputation and development of the enterprise.Therefore,the identification and control of tax risk have become an important part of the survival and development of enterprises.How to construct an effective tax risk identification system has become an urgent need for enterprise tax risk management.In this paper,"SN enterprise tax risk identification research",is divided into two parts.The first part briefly introduces the industry profile of the case and the basic situation of the SN enterprise,paving the way for the later research.The second part is the specific case analysis content,which is divided into introduction,theoretical basis,SN enterprise tax risk situation,SN enterprise tax risk identification and conclusion five chapters.In the second part,it is first pointed out the background and significance of this research,grasping the ideas and frameworks of this paper by combing the literature and introducing the concrete research methods and possible innovations.Secondly,the relevant theories of tax risk are analyzed and a set of measures are used to quantify the tax risk.Based on the previous studies,a set of financial indicators are summarized.These indicators are validated by industry data and have certain tax risks,which is of relevance with tax risk and can be used to identify a specific enterprise tax risk extent.Then,based on the financial statements of SN Enterprise in 2004 to 2004,the tax risk of the enterprise was studied by qualitative and quantitative analysis method.On one hand,passing through the tax risk measurement indicators shows the real tax risk situation of SN enterprise.On the other hand,it can be analyzed the relevance of the financial index system and tax risk with a real case analysis.Finally,on the basis of the previous analysis,it is concluded that the index of industry tax risk identification is applicable to a part of indexes of SN enterprise.What's more,SN enterprises can visually identify tax risks based on these financial indicators and conduct self-examination and forecast it before taxation occurs.This article mainly uses the method of normative analysis and empirical analysis and the specific research is carried out by case analysis and other methods.The innovation of this paper is to break through the traditional research content of "tax risk identification index system is designed according to industry filed and applied to industry tax risk identification",trying to construct the relevant index of tax risk identification applicable to a specific enterprise.