Research On Tax Risk And Management Of Environmental Protection Enterprises In China

In recent years,my country’s economic development has entered a new era.On the one hand,my country no longer blindly pursues high-speed development,but pays more attention to high-quality development;on the other hand,due to my country’s previous rapid economic development,environmental issues have been neglected from time to time.The environmental pollution and the deterioration of the ecological environment caused by this have become more and more serious,which has led to frequent natural disasters and more and more severe environmental problems,which have attracted people’s attention.From the promulgation of the"13th five-year plan for Energy Conservation and Environmental Protection Industry Development & quot;in December 2016 to the proposal of the & quot;building a beautiful China & quot;development concept in the report of the 19 th National Congress of the CPC,the state has attached greater importance to environmental protection,at the same time,China has formulated a series of preferential tax policies aimed at the development of environmental protection enterprises.Under such an era background,the number of environmental protection enterprises has increased rapidly,and their scale has continuously expanded,ushering in a golden period of rapid development,has become an important part of the national economy.However,considering that environmental protection enterprises,as a new type of enterprises,are constantly improving the level of tax collection and administration and perfecting laws and regulations in our country,on the one hand,in the face of the new policy and new environment,environmental protection enterprises will inevitably face various risks,among which the tax risk is inevitable On the other hand,if the environmental protection enterprises don't understand the tax policy or use it improperly,it may bring the loss which is disadvantageous to the enterprise's own development.Therefore,from the point of view of environmental protection enterprises,it is very important to pay attention to the tax risk and the existing problems,and put forward the countermeasures to improve the tax risk management.Based on the relevant literature at home and abroad,this paper focuses on the concept,characteristics,classification and tax risk management,and then analyzes the related contents including the Information asymmetry theory and the basic theory of Coso internal control theory,by using the method of case analysis and data analysis,this paper combines the tax risk faced by enterprises and the tax risk management problems existing in them,and through analyzing the tax data of M enterprises,it mainly analyzes the value-added tax and the enterprise income tax,analyzes the enterprise's financial health condition based on the financial index,and the relationship with the tax risk;finally,according to the COSO theory five elements,that is,from the control of the environment,Risk Assessment,internal control,information exchange and supervision of the five dimensions to further study and analysis,and give the corresponding solutions and effective recommendations,with a view to environmental protection of the tax risk prevention and control of enterprises to provide a certain reference.