The Risk Of Tax Violations In IPO Examination Of Long Chen Wall Property And Its Countermeasures

Tax audit is an important part of the listing audit,the basic requirements of corporate governance,and an important part of modern enterprise internal control.Whether the enterprise can successfully pass the IPO,the tax audit is a key issue.It is the "entry ticket" for the company to successfully enter the IPO.The IPO audit tax violation risk refers to the tax regulations in the auditor’s process that the issuer cannot meet the “Public Measures for the Initial Public Offering of Shares and Listing Measures” and the “Interim Measures for the Initial Public Offering of Shares and Governing the Listing of the GEM”.The risk arising from the audit of the listing is called the IPO audit tax violation risk.Once a company finds a tax violation risk in the audit,it will not only expose the problems of corporate governance and internal control defects,but will not only fail to be listed successfully,but also trigger follow-up issues in tax management.Therefore,enterprises should attach great importance to the issues of IPO tax audit of the audit committee.Changchen Property has always attached great importance to tax management,especially in the process of preparing the company for listing.It attaches great importance to the regulation of tax administration and the preparation of the IPO tax audit.I am involved in the preparatory work for the listing of Changchen Property and directly contact with external counseling agencies and audit institutions.Under the premise of mastering a large amount of first-hand information,how to successfully pass IPO audit and avoid tax violation risk is the main content of this paper.This paper focuses on the health assessment of corporate taxation through questionnaires and third-party institutions,and summarizes some of the company’s tax violation risks from the assessment results.In order to fundamentally solve and evade the risk of tax violations,enterprises have proposed specific solutions by avoiding the leakage and establishing a long-term mechanism.The research on the tax violation risk and its countermeasures for Changchen Property IPO is not only beneficial to Changchen Property to grasp the key points of IPO tax audit,avoiding the possible tax risks in the IPO listing process,achieving the IPO tax audit,and improving the IPO audit.Rate,while providing guidance for other companies that plan to enter the capital market.