Research On Tax Risk Management Of High-tech Enterprises From The Perspective Of Internal Control

With the advent of the era of knowledge economy,high-tech enterprises,as the most promising enterprises in the microeconomic subjects,have gradually become the main supporting force for the development of knowledge economy.In the new normal of innovation-driven economic development,high-tech enterprises as an important driving force,their scientific and sound development has become the focus of social concern.With the strong support of the national tax policy and the government,the high-tech industry has developed rapidly in recent years,and the number of high-tech zones and enterprises has greatly increased,which has promoted the development of the innovation economy to a certain extent.However,while high-tech enterprises enjoy numerous dividends in the country,huge risks arise at the right moment.Due to the special tax characteristics of high-tech enterprises,among the numerous risks,the tax risk has the greatest impact on them.If not strictly managed,it will bring huge tax losses to high-tech enterprises.Therefore,for micro enterprises,the importance of internal control of tax risks is self-evident.In addition to the birth of many new and high-tech enterprises,the national qualification of new and high-tech enterprises is more and more strict,which puts forward higher requirements for the internal control level of new and high-tech enterprises.Under the constantly changing tax environment,how to manage and deal with the tax risks arising from the outside world and the operation process through internal control has become a key problem to be solved urgently in the development of high-tech enterprises.Based on the five elements of COSO internal control,this paper makes a detailed research and analysis on the tax risk management of high-tech enterprises.Through the analysis of enterprise S case,combined with the specific pay tax of the enterprise financial data and basic situation,the internal control of enterprise existence policy risk and compliance risk identification,found that not only is there the tax-related business case enterprise operational risk,there are policies on using huge tax-related risks,at the same time also the potential risk of hidden tax management.Through further detailed analysis of the causes of tax risks of S enterprise,it is found that the case enterprise has some loopholes in tax risk management,such as weak awareness of tax risk management and imperfect internal control,which lead to large tax risks and even serious tax losses.Finally,from the case study of S enterprise,a set of theoretically more perfect internal control system of tax risk management issummarized to improve the enterprise's risk management benefits,so as to provide reference for high-tech enterprises.At the same time,it is expected to promote tax incentives and innovation-driven enterprises to form a virtuous circle in the development of high-tech enterprises and promote the sustainable development of high-tech enterprises.