Research On Tax Risk Evaluation Of Company H Based On Fuzzy Analytic Hierarchy Process

With the continuous advancement of the overall reform of the national macro tax system,the tax laws and regulations have been further improved.Besides,the National Taxation Bureau and the Local Taxation Bureau have achieved institutional mergers.Facing with increasingly strict tax management measures in the era of big data,the tax risk situation is not optimistic,and the importance of tax risk management in enterprise risk management is self-evident.This paper analyzes the research background and significance of tax risk of company H,reviews related domestic and foreign research literatures of tax risk management and quantitative evaluation,and on this basis the definition and characteristics of tax risk are expounded,general methods of tax risk assessment are introduced.This paper also focuses on the relevant contents of fuzzy analytic hierarchy process,including fuzzy judgment matrix and hierarchical structure weight ordering,as well as calculation steps of fuzzy analytic hierarchy process.After analyzing the status quo of tax risk management and evaluation of company H,and pointing out the main problems,this paper constructs the tax risk evaluation system of company H based on fuzzy analytic hierarchy process.Based on the principle of selecting tax risk assessment indicators,combined with the theory of tax risk management,the theory of risk management of the official version of enterprise risk management framework in 2017,and the guidelines for large-scale enterprise tax risk management issued by the State Administration of Taxation,this paper constructs the index hierarchy of tax risk assessment in line with the industry characteristics of company H,sets up the tax risk assessment indicators of company H involving indicators from both qualitative and quantitative aspects,and uses fuzzy analytic hierarchy process to evaluate the tax risks of company H.Through making a comprehensive evaluation of the tax risk of company H,and judging according to the classification criteria of tax risk evaluation results,this paper finds that great risks exist in the parts of tax management environment,work competency environment,fiscal and taxation ability,information communication quality,supervision feedback and correction,which result the tax risk of company at a medium to low level.In view of the existence of tax risk assessment level of company H,this paper puts suggestions on keeping up with the tax management environment,optimizing the job qualification environment,strengthening the ability to grasp fiscal and taxation,improving the quality of information communication,and improving feedback on tax supervision.