Construction Of Enterprise Tax Risk Measurement Index System And Research Of Tax Risk Influence Factor

Many aspects,such as policy implementation,declaration and tax payment,are involved in corporate tax risk.Because of the differences in the business management and the complexity of our tax system design,it is inevitable for enterprises to encounter tax risks in daily operations.From the perspective of theoretical research of tax risk measurement,most of the domestic tax risk measurement stays in the qualitative analysis stage.Although there a few empirical studies,they are mainly aimed at a specific tax risk field,lack of comprehensive research on tax risk measurement index system,not to mention the empirical research on the influencing factors of enterprise tax risk.From the perspective of practice,although some large enterprises or listed companies have established tax internal control departments,most of them stay at the qualitative evaluation stage,lack of quantitative measurement,let alone a "comprehensive physical examination" risk measure.Therefore,this thesis refers to domestic and overseas related literature,particularly the method of international industry risk identification and index system construction and the current situation of risk warning indicator settings in tax department,and finally constructs a tax risk index system for enterprises,in order to make enterprises effectively carry out scientific comprehensive tax risk measure,achieving the goal of tax risk control,tax cost reduction and management level improvement.The idea of this thesis is:First,state the research background and significance of the paper,lead to research ideas and research goals via literature reviews.Then,taking the electronic equipment manufacturing industry for example,set up the risk measurement index system which covers six categories and conduct an empirical risk measurement.Third,conduct quantitative analysis on the influencing factors of enterprises' tax risks,find out the relationship between corporate tax risks and production management,number of employees and types of enterprises.At the last,put forward policy recommendations for controlling and guarding against tax risks of electronic equipment manufacturing enterprises,and prospected the next research.There are two aspects of innovation in this thesis:First,from the empirical research perspective of micro-enterprises,based on the current situation and potential tax risks of electronic equipment manufacturing companies,taking the sample of 1581 electronic equipment manufacturing companies from 2014 to 2016 as examples,put the entropy method into corporate tax risk measurement,set up a set of scientific and complete tax risk measurement index system,and conduct a 'comprehensive tax risk examination",which provides a quantitative basis for companies to carry out tax risk measurement.Second,based on theoretical analysis and research hypotheses,from two aspects—financial indicators and non-financial indicators,conduct an analysis of the impact factors of tax risks,which proves that there is a high negative correlation between corporate tax risk and income,a positive correlation between corporate tax risk and costs,assets and employees and the tax risks of private,foreign and state-owned enterprises are decreasing.Based on the relevant conclusions of the empirical study and the measurement results of the indicator system,proposes specific countermeasures for controlling and preventing corporate tax risks from the perspective of corporations,and emphasizes the risk prevention and control of key links such as 'tax burden ratio,offset chain'.