| Since the merger of state and local taxes in 2018,the State Administration of Taxation has continued to strengthen tax collection and administration,clarifying tax collection and administration rules and enforcement zones,as well as the upcoming launch of the "Golden Tax Phase IV".This has led to a deeper transparency of enterprise data and more comprehensive monitoring,which also means that tax audits will be stricter,more accurate and more comprehensive.The uncertainty and complexity of the production and operation of such enterprises lead to the existence of tax risks in all aspects,which may be punished by the tax authorities if not handled properly,and will not only cause serious losses to the enterprise’s economy,but also lower the CRedit rating of the enterprise and even face the risk of bankruptcy.This makes the internal control management of tax risks of manufacturing enterprises very complicated.For small and medium-sized enterprises,it is difficult to separate the enterprise manager from the enterprise,and the internal control management and tax awareness are relatively weak,thus bringing a lot of tax risks.Based on the above research background and significance,this thesis,on the basis of previous research,conducts a deeper discussion and evaluation of internal control of tax risks and internal control evaluation of tax risks.At the same time,this thesis takes the small and medium-sized manufacturing enterprise Y as an example,and uses the mature AHP analysis method to construct a new evaluation system based on the production and operation characteristics of enterprise Y combined with multi-dimensional and multifaceted evaluation indicators to identify the weaknesses of the internal control of tax risks in enterprise Y,and adopt appropriate methods and strategies for the existing risks,so as to reduce the tax risks of the enterprise and improve its internal control,thus strengthening its comprehensive competitiveness and innovation capability.The thesis draws the following two conclusions:(1)The degree of internal control over tax risks of enterprise Y is only at a medium level,with much room for improvement and high risks,mainly in the part of control activities with more serious problems.This is mainly reflected in the identification of high-tech enterprises and the management of detailed accounts,the management of costs and expenses,the management of fixed assets,and the management of capital unborrowing.(2)By analyzing the indicators of enterprise Y at all levels,we pointed out the advantages and disadvantages of internal control of tax risks of enterprise Y.Finally,we gave corresponding countermeasures to solve the problems in 5 major points and 11 minor points,such as: optimizing the management of internal control environment of tax risks,establishing an effective internal control assessment system of tax risks,strengthening internal control activities of tax risks,promoting information and communication of internal control of tax risks,and strengthening the power of leadership of enterprises.The research innovation of this thesis includes the following three main innovationsThe research innovation of this thesis mainly includes the following two aspects:(1)innovation of research perspective.This thesis combines internal control and tax risk from the perspective of small and medium-sized manufacturing enterprise Y enterprises.At the same time,this thesis reflects the intersection of disciplines by combining management and economics,so that the research can analyze the problem in a more comprehensive and systematic way.(2)Innovation in research methodology.By adopting the hierarchical analysis method,this thesis constructs an internal control evaluation index system for tax risks of enterprise Y.It is based on a thorough analysis of research data,and also increases the practicality of the enterprise. |
