| With the rapid development of China's economy and the acceleration of urban-rural infrastructure construction,plastic pipe is an essential building material.Market demand has increased recent year.While expanding the scale of production and improving the quality of product,large companies also need to pay special attention to the tax risks.At the same time,large and medium-sized plastic pipe companies are mostly high-tech enterprises.Apart from considering the tax risks brought about by the company's business activities,they also need to notice the tax risks when applying to the tax policy which relevant to high-tech company.The article selects a company that operates plastic pipes in South China as a case.By reading its nearly three-year prospectus and the contents of its annual report,it collects important financial data of the company as an analysis indicator,however,by analyzing it from the company's financial data.There are some deficiencies.We decide to break its business activities to different sector and analyze the tax risks in every sector.At the same time,taking into account external environment,we have selected enterprises that are comparable to it in same industry.,From the three aspects of the company's solvency,operating capacity and profitability to conduct a horizontal comparative analysis.Finally,according to the multi-angle analysis,we can judge the tax risk of the company.For the large and medium-sized enterprises in the plastics pipeline industry to provide better assessment,prevention,and response to tax risks. |