Research On Optimization Of Tax Risk Management Of Qingang Co.,Ltd.Based On COSO-ERM

At present,China is affected by the severe international economic situation and the COVID-19 epidemic.As one of the mainstream economic pillars,the development of logistics industry relying on bulk trade is bound to attract the attention of the government and people from all walks of life.As the logistics industry is facing the new situation of digitalization and informatization of the whole industrial chain,the tax-related risks of logistics enterprises are extensive,complex and changeable.This paper relies on the domestic and foreign current situation analysis and theoretical research of tax risk,with national policy of "reducing tax burden,hui qi benefiting the people" as the support,depth profiling Qin Gang co.,LTD.(hereinafter referred to as the "Qin Gang shares")of tax management present situation,in order to enhance Qin Gang shares tax risk management,quality as the goal,strive to optimize Qin Gang shares tax risk management system,Put forward the tax risk management optimization scheme.This paper adopts the methods of literature research,questionnaire survey and analytic hierarchy process to conduct in-depth research on Qingang Stock.Firstly,this paper elaborates and studies the domestic and foreign research situation,theoretical concepts and theoretical perspectives of tax risk management,which provides important theoretical support for the following.Secondly,illustrates the Qin Gang shares tax risk management present situation,through the Qin Gang shares tax risk management situation of questionnaire investigation and study,summarized Qin Gang co exist the problem is not normative and orderly in tax risk identification,tax policy assessment no forms the enterprise fine for delaying payment,not smooth of tax information communication,imperfect tax risk coping mechanisms;It analyzes the reasons for the lack of tax risk awareness,the construction of tax risk management information system is not perfect,the effective tax risk control mechanism has not been established,and the lack of cooperation between business departments.Thirdly,according to the COSO-ERM framework system,it is proposed that Qigang Shares should establish a tax risk management system with five core elements as the main body: clarifying tax risk management objectives,optimizing tax risk management environment,improving tax risk identification and assessment,enhancing tax risk information and communication,and improving tax risk supervision mechanism.Finally,the smooth implementation of tax risk management can be ensured through system guarantee,technical guarantee and personnel guarantee.