Research On Tax Risk Management Of Agriculture-related Enterprises After “camp Reform”

China is a developing agriculture country with a population of about 1.4 billion.Agriculture has always been regarded as a strategic industry in China that make the stable.The success or failure of agriculture is related to the overall situation of the national economy.Therefore,China has long considered agricultural development as one of the key tasks of the government every year,and has upgraded the modernization of agriculture to the national strategic level;at the same time,with the continuous deepening of China's economic restructuring,the continuous development of the market economy involves Agricultural enterprises have been transformed from agricultural enterprises that have only produced and sold agricultural products such as agricultural production,simple processing,and sales into large-scale agricultural enterprises and agro-industrial enterprises that integrate production,marketing,production,and sales.In this process,issues concerning the management of value-added agricultural agricultural product invoices for agricultural enterprises,the identity judgment of agricultural product sellers,the verification of off-site purchases of agricultural products,inventory on the spot and other issues have always been the focus of tax authorities on the tax administration of large-scale agricultural enterprises,and also the tax risk of agricultural enterprises involved.Efforts to send and issue more points have led to an increase in the daily administrative workload of the tax authorities and an increase in the tax risk of agricultural enterprises,which has even led to the loss of tax revenue.In recent years,the State Administration of Taxation has strengthened the management of value-added tax invoices and taxation of agricultural products.It has also conducted exploration and construction of the taxation system for taxation management of taxation systems.Last year,with the nationwide on-line implementation of the third phase of the Golden Tax,China's taxation specialization management and management The development of informatization has seen leapfrogdevelopment,and tax revenue-oriented professional management of tax sources has achieved remarkable results.In spite of this,there is still no set of management mechanisms that specifically address the tax risk of agriculture-related enterprises.Therefore,this article will analyze and research the tax risk management of agro-related enterprises based on the State Taxation Bureau of Xishuangbanna Prefecture.The purpose is to find taxation risk management methods for agri-businesses through this study,with a view to establishing a national taxation risk management mechanism for agricultural enterprises.To some help.This article will be written in a combination of theory and practice.The direction of the research topic is clear and has some new ideas.First of all,this paper studies and combs the basic theories related to tax risk management,and defines and introduces the related concepts of agro-related enterprises and introduces the development and taxation policies of China's agro-related enterprises,including the definition,connotation and classification of tax risks.The definition,development model,taxation policy,and status quo of taxation management;secondly,this paper combines the status quo of taxation risk management of agriculture-related enterprises in the Xishuangbanna Prefecture State Taxation Bureau,and analyzes and studies the risks arising from taxation risk management of agriculture-related enterprises in the Xishuangbanna State Taxation Bureau.Problems and causes of these risks and problems are analyzed;then,based on the above research,this paper proposes suggestions for improving the tax risk management mechanism for agriculture-related enterprises in Xishuangbanna,including the tax risks and problems that may arise in agribusiness enterprises in Xishuangbanna,including: Optimize tax risk management principles and objectives,broaden information collection methods and channels for taxation data involving agricultural enterprises,improve taxation risk identification and assessment mechanisms for agribusiness enterprises,strengthen assessment and review of tax risk management mechanisms for agribusiness-related enterprises,and continuously improve,and propose relevant supporting measures.Recommendations;and finally,we are the conclusion,and future research directions are discussed.