A Study On Joint-Venture Railway Transportation Enterprises Tax Risk Management

With China's economic development entering a new normal,the economic growth rate has changed from high-speed to medium-high-speed.Enterprises are facing greater challenges.Enterprises begin to pay more attention to high-quality development,pay more attention to internal control,reduce costs and improve economic efficiency.Tax risk is an important part of business risk.The more business enterprises operate,the more economic subjects they come into contact with,the more complicated the tax matters involved,and the more kinds of tax risks they face.If they fail to establish a scientific and reasonable system for tax risk management,or because they do not pay enough attention to tax risks,they will bear unnecessary tax affairs.Burden,even bring serious loss of social reputation and assets,will eventually bring a huge negative impact on the development of enterprises.Joint venture railway company,as an attempt of China Railway Corporation to gradually open up railway investment and operation market by absorbing social capital to invest in railway construction,reducing railway construction and daily operation costs,has its own particularity as well as the characteristics of general railway transportation enterprises.Therefore,based on the overall operation of railway transport enterprises in China,this paper focuses on joint-venture railway transport enterprises and chooses Y joint-venture railway transport enterprises as the research object.It is hoped that through reasonable tax risk analysis and prevention,on the one hand,it can prevent the increase of illegal tax costs caused by tax evasion and tax evasion,on the other hand,it can reduce the tax burden and improve the profitability of enterprises.Strength,pointing out the direction for the development of enterprises,but also for other railway transport enterprises to provide reference for tax risk prevention and control.Firstly,through the analysis of research literature,it is found that there are few studies on tax risk of railway transport industry,and few studies on tax risk of joint venture railway transport enterprises,which are often neglected in theoretical research.Secondly,by introducing the case background of Y company,the main tax categories involved and tax risks in operation and management are analyzed,and the qualitative analysis is made to determine Y company.The current situation of corporate tax payment and the existing tax risk problems.Finally,according to the "Tax Risk Management Guidelines for Large Enterprises(Trial Implementation)" issued by the State Administration of Taxation and the "Internal Control Integration Framework" of COSO,a new tax risk management system of Y Company is constructed from two perspectives: one is internal control management system,which mainly includes tax risk management post responsibility system,tax risk information exchange system,tax risk control system and so on.Tax risk management supervision system,etc.Second,the tax-sharing management system,mainly including value-added tax,enterprise income tax,personal income tax,other taxes and invoice management.In this paper,the tax risk management of joint venture railway transport enterprises is studied,which makes up for the blank of industry research.Through the use of internal control theory,value chain theory and tax risk management theory,this paper studies the tax risk management problems existing in its internal control system and main tax categories,and constructs a more perfect tax risk management system for railway transport industry,which provides reference and reference for other transport enterprises,and has high application value.However,due to the limitations of theory and practical experience,the author does not conduct in-depth research at the grass-roots level.At the same time,the construction of tax risk management system of Y company is still in the preliminary stage,and the treatment of some details is slightly rough.It also needs to verify its effect through practice and put forward suggestions for improvement.