Research On Tax Risk Management Of New Energy Vehicle Enterprises

In the early development of our country,in order to achieve rapid economic development,some environmental problems were inevitably left over.China’s pillar industry-automobile manufacturing industry is one of the rapid development of the industry,China’s air pollution problem is also becoming more and more intense,electricity,methanol and other clean energy representatives are widely used in new energy vehicles,which means vigorously promote new energy vehicles to replace the traditional oil vehicles is imminent.As countries around the world pay more and more attention to the natural environment,China also regards the new energy automobile industry as the development direction of the future transformation and upgrading of China’s automobile industry.As the first sharp weapon of national macro-control,taxation plays an important role in guiding the development of the industry.However,due to the late start of the new energy vehicle industry,the regulations are not perfect,making the new energy vehicle enterprises in the tax risk management and prevention and control still exist loopholes.The changeable and complex external environment and the incomplete enterprise risk management system make the new energy vehicle industry more prone to tax risks,which undoubtedly puts forward higher requirements for the tax compliance and tax risk management and prevention capabilities of the industry enterprises.Referring to the domestic and international document of new energy automobile enterprise tax risk management,found the lacking literature study,this thesis also draw lessons from the other enterprise tax risk management research,summarized a set of reasonable research methods,namely the literature research,case study and combining qualitative and quantitative analysis,Internal control theory,total risk management theory and information asymmetry theory are cited.According to the "Tax Assessment Management Measures(Trial)" issued by the state,the index to measure the level of enterprise tax risk based on important taxes and financial indicators is selected,and the tax risk points of enterprises are analyzed from the two tax categories of VALUE-ADDED tax and enterprise income tax.To confirm in this paper,the analysis of the theoretical part,select a new energy automobile enterprises as an example,the research on tax of the enterprise risk management,by extracting the enterprise the latest financial data,firstly analyzes the present situation of the enterprise management,then according to the first in this paper,we provide a measure of the enterprise in recognition and detection of tax risk level,Find out the enterprise the internal and external causes of tax risk,and based on the enterprise internal control system from the enterprise internal environment,tax risk assessment risk,internal control activities,information communication and supervision and feedback mechanism of the four aspects of how to improve their tax risk management ability of the enterprise,perfecting the tax risk management system put forward specific solutions and Suggestions.Compared new energy automobile enterprises tax risk management with other enterprises,the specific management system some of the same,the same is based on the enterprise internal control basic norms related principles of enterprise internal control and risk management,the difference is due to the state of new energy automobile industry in the fiscal and taxation policy changes frequently,each have different qualification standards and audit strictly,Moreover,as a high-tech industry,this industry has high requirements for enterprises’ r&d and innovation ability,which makes the tax treatment of enterprises in this industry have more complicated procedures and higher requirements for tax risk management ability of enterprises in this industry.This is also the significance of studying the tax risk management of new energy vehicle enterprises.