Study On Tax Risk Management Of Value Added Tax In Jining Transportation Group CO.,LTD

As an important basic industry of the national economy,the transportation industry has a key influence on the economic development and people's life.Therefore,the reform of "replacing the business tax with a value-added tax" was first carried out in the transportation industry.Change increases as the "camp" in the transportation industry gradually,"camp to increase the tax treatment of" has been the emergence of new problems and risk points,to explore the transportation industry to add "camp" tax risk not only to strictly control the transportation industry tax risk,safeguard people's life of basic traffic facilities,but also can slowly change increases in other industries provide reference and help to promote.This paper takes the tax risk management theory and the theory on the basis of tax planning,with the help of Jining transportation group company as the study of specific case,on the basis of data and the development of case company actual situation,discuss the Jining transportation group is mainly: the current situation of tax risk of case company tax risk management consciousness is weak,lack of tax risk of professional management talents,lack of tax risk management mechanism and the lack of system of tax risk management mechanism,etc.At the same time,further analysis of Jining transportation group in tax risk behind the status quo of internal cause and external cause,found the Jining transportation group on tax risk control is not perfect,no professional talents and institutional constraints,the current tax environment and at the same time the whole situation of tax risk also affect the case company's tax risk management.After discussing the current status of tax risk management of Jining transportation group and the internal and external causes of the problems,this paper proposes the construction of the VAT tax risk management system of the case company.Determine the tax of the enterprise risk management objectives,and then from the value-added tax policy,the input tax deduction,tax planning,depreciation of fixed assets and purchases,related party transactions and other aspects of case company VAT tax risk identification,analysis of case company again the effect of tax risk and control strategy,and discusses the Jining transportation group supervision,and improve the mechanism of tax risk.At the end of this paper,the author puts forward countermeasures and Suggestions from the perspective of the importance of tax risk management and the early-warning indicators of VAT tax risk in Jining transportation group.