The Research On Tax Risk Management Of Q Lithium Battery Enterprises

With the rapid development of China’s economy and the gradual improvement of the taxation system,the strength of China’s tax collection and management has been strengthened.At the same time,in the background of the era of big data,the taxation authorities have improved their ability to identify the tax risks of enterprises through big data technology,and the tax collection and management environment faced by enterprises in China has become increasingly severe,therefore,it is particularly important for enterprises to carry out scientific and systematic tax risk management.Enterprises should enhance their awareness of tax risk prevention,improve their ability to cope with tax risk and build a comprehensive tax risk management system in conjunction with their own reality in order to cope with the possible tax risks.Based on the tax risk management theory based on the COSO framework,this paper adopts the literature research method,the case study method and the hierarchical analysis method to select an enterprise in the lithium industry in southwest China as a case study for tax risk management.Firstly,through combing and researching the relevant literature at homeand abroad,we understand the relevant concepts and theories;secondly,we introduce the basic situation and tax-related situation of the enterprise,and collate the financial indicators of the last three years,and identify the tax risks of enterprise Q through financial analysis and tax-related production chain analysis;then we apply the hierarchical analysis method,based on the degree of importance,to identify the tax environment,internal management and Based on the assessment results and the actual situation of Enterprise Q,the major risk points of Enterprise Q were identified:tax risk management culture,tax risk monitoring mechanism and tax risk management communication mechanism;finally,from the aspects of internal control system of tax risk and tax risk management of production chain,corresponding risk prevention countermeasures were proposed to address the current management defects of Enterprise Q,including Finally,it proposes corresponding risk prevention countermeasures for the current management deficiencies of enterprise Q,including improving the awareness of tax risk prevention,perfecting the tax risk monitoring mechanism,optimizing the tax-related information communication mechanism and introducing professional tax risk talents.Through the study of tax risk management of Enterprise Q,it will help reduce the probability of tax risks in the operation process of Enterprise Q and provide some reference for other similar enterprises in tax risk management.