Research On Tax Risk Management Of K Company Under The Background Of "Internet + Tax"

In 2015,the State Administration of Taxation deployed and promoted the "Internet + " action plan,closely centering on the strategy of " Internet + tax" action.With the comprehensive implementation of the "Internet + tax" plan,the tax management system of the tax departments is more complete,the tax analysis and decision-making data is rich,the tax management ability is continuously improved,and the smart tax has been initially formed.However,the "Internet + tax" collection and administration method also means that enterprises are subject to stricter tax supervision.Now,most enterprise managers in China lack management awareness of tax risks of enterprises,enterprise internal tax risk management system is also not sound.In particular,small and medium-sized enterprises will gradually become more difficult to manage tax risk in the face of complex and constantly adjusting tax laws and regulations.In order to adapt to the changing tax environment and achieve good growth and development,small and medium-sized enterprises need to establish a scientific concept of corporate tax risk management under the situation of "Internet +tax",and form a scientific and reasonable tax risk management mechanism,so as to achieve the goal of reducing costs and increasing efficiency,and prevent the impact of tax risks.This thesis selects a small K company and analyzes its tax risk management issues under the background of "Internet + Tax" using literature research method,case study method and field investigation method.First of all,this thesis introduces the background,significance,innovation and deficiencies of the topic,and analyzes the research status at home and abroad.At the same time,it summarizes the theoretical basis of tax risk management,and introduces the development process and influence of "Internet + tax".Then,introducing the basic situation of K company,and identifing the tax risk points of K Company from the aspects of main tax types and business links by combining the financial and tax data and business activities of the company in the past three years.After that,the current situation of tax risk management of K Company was found through field investigation and problems existing in the management process were analyzed.Then,this thesis discussed the causes of problems in combination with internal management and external environment.Finally,combing the reality of K Company,put forward relevant suggestions from four aspects: changing the concept of tax risk management under the background of "Internet + tax",improving the skills of personnel in tax-related positions to cope with "Internet + tax" tax-related business,strengthening communication,and building a comprehensive tax risk management system.It is hoped that the research results of this thesis can provide useful reference for the tax risk management of K company,so that the company can achieve healthy and long-term development.