Research On The Internal Control Of Tax Risk In High-tech Enterprises

Since the "13th Five-Year Plan",high-tech enterprises have made tremendous contributions to the development of the national economy,and have achieved the goal of "going out".With the arrival of the era of big data,the gold of high-tech industry has been ushered in.period.In response to the trend of the times,the Chinese government has introduced a series of policies to support the development of high-tech enterprises.The preferential tax policies have greatly reduced the burden on high-tech enterprises,and have enabled such enterprises to invest more in R&D and innovation.However,China's high-tech While the company is developing rapidly,it also breeds long-term industry problems: it pays attention to R&D and production but despise internal management,and pays attention to financial accounting and neglects tax management.As a result,China's high-tech enterprises have experienced universal problems: on the one hand,tax management is too simple,on the other hand,the emergence of tax risks has increased the burden of tax burden on enterprises.Therefore,China's high-tech enterprises should pay attention to the establishment of the internal control system of tax risk of enterprises while helping to develop in a stable state.The research on tax risk management of enterprises started late in China.At present,it is based on the understanding of the COSO framework and the“Guidelines for Large Enterprise Tax Risk Management” promulgated by the State Administration of Taxation in 2009.At present,many high-tech enterprises audit risk management In addition,tax risks have not been included in audit risk management,which has led to the neglect of tax audits.However,the tax authorities have not slowed down the process of tax audits.The tax scandals learned from major news media are continuous,according to national taxation.According to the data of the General Administration,in the 2018 year,a total of 108,970 enterprises involved in the infringement of value-added tax invoices were investigated,and the special invoices for VAT and other deductible certificates were 5.825 million,and the tax amount involved was 110.893 billion yuan.The tax risk should cause enterprises.The attention of managers.The tax risks of high-tech enterprises have their particular characteristics.From the recognition management to the use of preferential policies to the transfer pricing of research and development costs,it has often become the focusof tax authorities.Therefore,the internal control management of high-tech enterprises' tax risks is worthy of scholars' attention and research.This paper uses case analysis method,literature research method and field investigation method to study the internal control management of tax risk in China's high-tech enterprises.First of all,an overview of the overall situation of China's high-tech enterprises,including the definition of China's high-tech enterprises,the status of development,existing tax risks and internal control issues,which highlights the tax risks of high-tech enterprises in China,such as Tax risks through high-tech qualification review,tax risks that fail to make full use of tax incentives,tax risks caused by improper accounting,corporate connected transactions and transfer pricing risks;then W companies were selected as examples to analyze their existence The tax issue,according to the investigation of the tax authorities in recent years by the tax authorities and the recent IPO failures,analyzes the tax management problems of the large amount of late payment fees and the CSRC's suspected financial data fraud,and analyzes and predicts the future based on relevant data of W enterprises.The risk point of the tax problem;finally put forward suggestions and countermeasures for the high-tech industry in China based on the COSO framework theory,and take the W enterprise as an example,and give specific suggestions.