Research On Tax Risk Management Of High-tech Enterprises In China

The 19 th National Congress of CPC told us the importance of the development of science and technology once again,what's more the enhancement of innovation ability is also important.It puts forward a clear goal for our country to train our talents with international level and to develop enterprises with advanced level in the world.Over the years,the rapid rise of the high-tech enterprises,it makes the high and new technology enterprise is particularly important Relationship between the development of high-tech enterprises in our country with the era of big data arrived.It is not only the international status of our country,the rising power of the domestic economy and the country's long-term interests and security,but also make our country from the rich to play an indispensable role in the process and tax plays a powerful role in this process.Therefore,China's high-tech enterprises must be in their own development process,while maintaining stability,strict with oneself positive for China's fiscal revenue,to contribute at the same time,to ensure its good development,reduce tax risk.In order to solve this problem,the high-tech enterprises should be within the range allowed by laws,correctly grasp the preferential tax policy,combined with the characteristics and conditions of the enterprise itself,recognition of tax risk,tax risk management system for the establishment of their own,to minimize unnecessary trouble to bring the tax to the company,so as to improve the economic benefit to enhance the market competitiveness.Tax risk management is one of the main contents of enterprise management.If it is applied flexibly,it will help the high-tech enterprises in terms of capital and even overall development.In this paper,high-tech enterprises listed companies as an example,combined with the characteristics of high-tech enterprises,through the literature research method,case analysis method,method of induction and deduction,through the fault tree analysis,AHP method,tax risks identification method of flow chart of high-tech enterprises,and through the study of the classification of risk the current situation andcauses of tax environment.At the same time,this paper draws on the experience of foreign tax risk management,put forward the control measures of China's high-tech enterprises tax risk,risk control for each risk,and establishing tax risk early-warning index system,the establishment of a complete set of management system of tax risk,and put forward measures of the internal governance structure of high-tech enterprises,strengthen tax risk management to provide a reference for high tech enterprises.