Research On Tax-policy Of Listed Three New Board

In the process of building the system of multi-level capital market in China,the"new three" will undoubtedly become the biggest bright spot.In just the past ten years,the development of three new board to achieve a scratch,from slow to fast geometric growth.By the end of December 2016,there are more than one million companies successfully listed on the new board,the total share capital 585 billion 155 million shares,the total market value of 4 trillion and 60 billion yuan.More and more small and medium-sized enterprises to seize the new board of the "lifeline",as the company to achieve the development of "air".However,as in recent years the rise of the foundation of the equity market,the new board has long been in a "no legal basis "The naked state.In 2016 the country to strengthen the supervision of the securities industry,the new three board market is no exception.The national share transfer system listed on the new board of enterprise tax requirements more stringent,influence that the tax risk of enterprises listed on the new board is also growing.The background of development in the new third market,starting from the development process of the new board,introduced the development status of the new third board market in our country and combining with the current tax policy in our country listed three new board analysis,analysis shows that the new board of the existing tax policy of our country especially tax incentives play a significant role in the promotion of new the development board,but in the unified tax policy,for there are many problems and the design of tax system,tax risk for listed companies.As part of the tax policy is not clear,coupled with China's listed on the new board of enterprise tax risk awareness is not strong,leading enterprises because of tax problems missed three new board the phenomenon of repeated See not fresh.Based on the above issues and the companies listed on the new board "tax reform",the problem of tax risk in back taxes and tax preferential tax risk these three difficulties and focus on the facts,this paper selects typical cases from the three aspects of the tax treatment of listed enterprises,the tax policy analysis,analyzes three aspects of causes of tax according to this problem.The analysis results show that the listed companies tax risk the existence of external policy factors,internal control factors in the existing tax policy environment for listed companies,should strengthen tax risk prevention awareness,strengthen their ability to deal with the tax.According to the development status of the new board,the tax policy principle and current policy,practice analysis,summarizes the reasons of tax risk points in the case of M company.According to the practical situation and the national tax policy situation,from the perspective of listed companies proposed to set up a special mechanism to prevent the listing of tax risk identification and assessment system,the establishment of enterprise tax listing the risk,improve the quality of personnel of enterprise tax,strengthen the quality of accounting information of enterprise tax management,make full use of the preferential tax policy and strengthening the tax risk management advice,hope can prevent listed on the new board of tax risk to listed companies for reference.