Investigation And Research On Tax Risk Management Of VAT In D Auto 4S Shop

In recent years,some major cities such as Beijing and Shanghai have successively closed some automobile 4S shops.According to data released by the Automobile Dealers Association of the All-China Federation of Industry and Commerce,the vast majority of dealers are now losing money.In the fierce competition of the auto market,some 4S shops were eliminated because they could not adapt to changes in the environment.Faced with the declining profits and even the loss of losses,auto 4S shops have launched various promotional activities in order to seize a certain market share in order to operate well.In addition,coupled with its many businesses and various applicable VAT rates,4S shops are prone to VAT tax risks.For automobile 4S shops,if preventive measures cannot be taken as soon as possible to control the VAT tax risk within a certain range,then not only should they bear the corresponding economic losses,but also bear the reputational losses.Therefore,this article takes D automobile 4S shop as the research object,conducts on-the-spot investigation on D automobile 4S shop,communicates with financial personnel many times,and then analyzes in detail the VAT tax risk points existing in the operation process and proposes Corresponding precautionary suggestions.As a result of the investigation of the D Auto 4S shop,it was found that some VAT tax risks of the D Auto 4S shop also exist in other 4S shops.Therefore,suggestions are made to improve the tax risk management of value-added tax for D auto 4S shops,and I hope to provide some reference for other 4S shops.The full text is divided into five chapters.The first chapter is the introduction of this article.It mainly introduces the research background and significance of the thesis,the literature review at home and abroad,the survey content and methods,the innovations and deficiencies.The second chapter is a general analysis of corporate tax risk management.It mainly introduces the general analysis of corporate tax risks and the theoretical analysis of tax risk management.The former includes the factors affecting corporate tax risks and losses,and corporate tax risks.The latter includes information asymmetry theory,comprehensive risk management theory,and tax risk management framework.The third chapter is the investigation and analysis of VAT risk management in D Auto 4S shop.It mainly introduces the basic situation of D Auto 4S shop and the status quo of tax risk management.The basic situation includes:the basic business,organizational structure,operation and taxation of D Auto 4S shop.The status quo of tax risk management mainly includes institutional setup and staffing,tax risk assessment mechanism and tax risk assessment.The fourth chapter is the VAT risk and cause analysis of D Auto 4S shop.According to the business,the tax risks of the D Auto 4S shop during the processing are introduced.In the sales business,including the tax risks of selling gifts,agency services,factory rebates,etc.;in the after-sales business,including the tax risks of trailer services,point redemption,etc.;In other businesses,it includes tax risks when obtaining invoices and disposing of waste products.In addition,the internal and external factors that caused the tax risk of D Auto 4S shop were introduced.The fifth chapter is to strengthen the VAT risk management of D Auto 4S shop.This part mainly proposes prevention according to the VAT risk points existing in the D Auto 4S shop analyzed in the previous section.On the one hand,it puts forward relevant suggestions from the internal control of D Auto 4S shop,including:improving the tax risk management environment,strengthening tax risk assessment,establishing a tax risk communication mechanism,and on the other hand,proposing preventive measures for tax-related business processing.