Research On Tax Risk Assessment Of Qingdao Beer

At present,the major enterprises fall into the scandal of "tax gate" because of the lax prevention and control of tax risk.Firstly,tax risk has strong concealment,which is influenced by many factors,such as policy implementation,tax declaration,enterprise management level and so on.Secondly,China's tax monitoring is becoming increasingly stringent,marked by the formal launch of the "Gold Tax Phase III" system.The system can be used to sensitively judge whether an enterprise has abnormal tax payment by checking its income,cost,profit,inventory and assets through "table comparison","table comparison","table comparison" and "table-to-tax comparison".Beer enterprises are involved in the tax treatment of relevant preferential policies of value-added tax on agricultural products in material procurement,the tax treatment of different tax rates in production and brewing,the selection of different sales modes such as sales discounts and discount sales,and the tax planning of income tax in sales.Therefore,there is tax risk in every link of beer enterprises from material procurement to production and sales,such as If enterprises do not pay attention to the risks caused by tax matters,it will affect the long-term development of enterprises.Therefore,it is very important for the development of enterprises to establish an effective tax risk assessment system according to the changeable market environment.This paper chooses Tsingtao Beer as a case study,and conducts tax risk assessment from qualitative and quantitative dimensions.Firstly,it qualitatively analyzed the tax risk of Qingdao Beer from the perspective of financial situation and tax situation.Then,it used factor analysis to screen the financial and tax indicators,and completed the construction of the tax risk evaluation system of Qingdao Beer.Finally,it used the analytic hierarchy process to establish the tax risk evaluation model.This paper takes the data from 2015 to 2017 as samples and combines the financial indicators and tax indicators of Tsingtao Beer to evaluate the tax risk of Tsingtao Beer.The results show that the tax risk of Tsingtao Beer in 2017 is in a slight dangerous state.On this basis,this paper puts forward measures to prevent tax risk for Tsingtao Beer,in order to effectively reduce the tax risk of Tsingtao Beer,enhance market competitiveness,and achieve the maximum value of Tsingtao Beer.