Research On The Prevention And Control Of Law Enforcement Risk Of High-tech Enterprise Income Tax Collection And Management

In recent years,with the rapid development of economy and the continuous increase of national support,the number of high-tech enterprises in China has increased rapidly.The tax authorities continue to strengthen the service and management of key tax source enterprises represented by high-tech enterprises.However,some areas of China’s tax policy is not perfect,there are still weak links in the tax collection and management system,and the level of law enforcement of tax cadres is uneven.These phenomena have laid a great hidden danger for the protection of national tax interests,the maintenance of national image and the protection of the legitimate rights and interests of taxpayers or criminal liability and other corresponding legal liability risks.This paper takes X city as an investigation sample,through consulting the tax policy,business data and on-the-spot investigation,obtains the relevant information of the city’s income tax collection and management.It is found that the tax authorities and tax personnel in the high-tech enterprise income tax management mainly have five aspects: imperfect qualification recognition system,nonstandard enterprise financial accounting,illegal operation of intermediary agencies,insufficient subjective ability of tax personnel,weak internal control and reward and punishment mechanism of tax authorities.Based on the analysis of the risks and causes of high-tech enterprise income tax collection and management,this paper puts forward targeted and operational risk prevention and control suggestions,including: improving the management system of high-tech enterprises,improving the recognition and management participation of basic tax authorities,strengthening the supervision and management of high-tech enterprises.This paper combines the theory and method of risk management with the practice of tax law enforcement,which not only ensures the strict standardization of the research,but also realizes the practical help to the actual tax collection and management work,which has theoretical and practical significance.