Under The Background Of The "two-invoice System", Chengdu Q Pharmaceutical Company's Tax Risk Management Research

With the vigorous development of social economy,more and more enterprises in our country begin to pay attention to the risks encountered in management.In order to integrate with the international community,Chinese tax laws and policies are constantly updated,and the state administration of taxation is constantly innovating the methods of tax management.After the implementation of "Replace Business Tax With Value-added Tax" and "Two Invoice System",the macro-economic environment of the medical enterprise is more and more complex,and the enterprise's own tax risks happen frequently.Tax risks become one of the difficult key points of daily supervision of medical companies,and also become the focus of tax authorities' supervision.Based on the theory of enterprise risk management,this article does some research on Chengdu Q medical company.Firstly,I identify the hidden tax risks.Secondly by financial statements,tax payment evaluation index method,the risk list method commonly used risk analysis methods,such as detailed study of Q company value added tax,income tax and other matters of taxation in the process of company's business risks.Subsequently,the artical also analyzes the causes of corporate tax risks from the external environment and internal management.The artical finally made the enterprise tax risk identification mechanism,evaluation mechanism,control mechanism and evaluation mechanism,and from the four aspects in detail elaborated how to build enterprise tax risk management system.In combination with the background of "Replace Business Tax With Value-added Tax" and "Two Invoice System" with current situation of production and operation of Q company,the internal control environment of the enterprise is improved,and the enterprise tax risk response strategy is formulated.The research of this paper can help enterprises reduce operating costs and improve market competitiveness,thus realizing the maximization of company value.As a "Internet +" enterprise combining medical circulation and e-commerce,Q company has a certain representative of its tax risk management.