Research On Tax Risk Management Of Small And Medium-sized Enterprises Under The Background Of "Decentralization And Service"

In recent years,with the further promotion of “decentralization and service”,the tax authorities,as the tax collectors,have been carrying out profound tax system reform and tax collection and administration system reform.By letting the tax authorities off the leeway,it also returns responsibility to companies.In addition to the full launch of the golden tax phase iii system,the enhancement of tax big data and cloud computing functions,and the improvement of tax credit incentive and restraint mechanism,the tax risk management environment faced by enterprises has undergone great changes.There is an urgent need to change the mindset of tax risk management,especially for small and medium-sized enterprises.Small and medium-sized enterprises have always played an important role in China's national economy,especially in the promotion of employment,scientific and technological innovation,and have made great contributions to the country.However,the general governance structure of small and medium-sized enterprises is simple,the internal control system is not sound,the risk management ability is weak,especially ignore the importance of tax risk management,pay a lot of heavy costs,such as the increase of capital cost,the damage of enterprise credit,and even suffer criminal penalties.In fact,if small and medium-sized enterprises manage tax risks in advance and turn passivity into initiative,they will not only greatly reduce the probability of tax risks,but also may bring positive influence to enterprises.In addition,at present,no matter in the industry or in the academic circle,the research on tax risk management mostly focuses on large enterprises,and there are few studies on the combination of risk management characteristics and risk management preference of small and medium-sized enterprises.Based on this background,this paper studies the tax risk management of small and medium-sized enterprises.Tax risk management is a branch of enterprise risk management.To help small and medium enterprises to minimize the negative impact of tax risk,and enhance the positive effects of tax risk,on the basis of theoretical research,this paper tries to make a detailed analysis of the tax administrative penalty,tax credit and tax inspection data of shangrao city,and a case study on the tax risk management status of shangrao A pharmaceutical co.LTD.The microcosm of tax risk management of small and medium-sized enterprises in shangrao city is formed from macro and micro perspectives.In this way,the overall situation of tax risk management of small and medium-sized enterprises in China can be seen.On the basis of macro data analysis and micro case study results of tax risks of small and medium-sized enterprises in shangrao city,this paper summarizes and analyzes the main forms of tax risks of small and medium-sized enterprises from three aspects: financial accounting treatment,production management and tax planning.And from the two dimensions of internal factors and external factors,this paper deeply discusses the causes of tax risks of small and medium-sized enterprises,so as to provide reference for small and medium-sized enterprises to evaluate their own tax risk management.Finally,this paper draw lessons from the latest enterprise risk management and internal control related theory,combined with the characteristics of small and medium-sized enterprises,from setting goals,clear principles,building environment,assess risk,control process,communication information,supervision and improvement in seven aspects,for small and medium-sized enterprises to build a set of practical,replication of the tax risk management system for the strong,boost the healthy development of small and medium-sized enterprises.The author believes that small and medium-sized enterprise managers should pay great attention to tax risk management,and actively adapt to the changes in the external tax risk management environment brought by “decentralization and service”,change passivity into initiative and obedience into independence in tax risk management,accurately grasp their rights and obligations in tax,and enhance their ability of tax risk management.In addition,small and medium-sized enterprises in the construction of tax risk management system,must be combined with their own reality,do not follow blindly.On the basis of fully considering the principle of cost-benefit,we should strengthen the contact and communication with tax authorities,and make use of external forces such as third-party tax-related intermediaries.Small and medium-sized enterprises should take tax risks into consideration when making decisions,and integrate tax risk management into each business process of enterprise management,so as to effectively improve their level of tax risk management.