The Research On Tax Risk Management Of H Corperation Under Tax Phase Ⅳ

With the development of the national economy and the diversification of economic activities of enterprises,a single enterprise will also involve different business types,and these businesses will involve different taxes.There are many tax items and use rules within a single tax type,which makes the tax treatment of enterprises extremely complex and also increases the difficulty of enforcement by the tax department.Nowadays,the tax system is updated to keep pace with the time and optimize the hardware facilities of the tax department.Therefore,enterprises should pay more attention to the management of tax risk.By summarizing the relevant literature at home and abroad,this paper introduces the basic concepts such as the definition,characteristics and categories of tax risk.Combined with the business of H company,this paper uses financial analysis method and verification method to find the tax risk points under Golden Tax phase IV,we found that H company has risk points such as concealing income and falsely increasing expenses.The tax risk is divided into four categories:income,invoice,salary and social security and others,Thus,the risk identification characteristics of Golden Tax phase Ⅲ and Golden Tax phase IV are compared,and then the general analytic hierarchy process is used to rate the overall tax risk,find the weight of each risk point,calculate the final score,and learn from the tax risk rating standards of similar company from the paper to determine the level of risk.According to the data,it is found that the risk level of H company is high,Select appropriate methods according to the causes and severity of points,and adopt control methods for medium and high-level risk points,including strengthening the tax risk management awareness and optimizing the channels of information.On the one hand,H company should integrate the team awareness into the tax risk management,on the other hand,the financial staff should be more sensitive to tax treatment;The low-level risks adopt the risk aversion to accurately and timely declare some slightly simple taxes(such as stamp tax,real estate tax and water conservancy construction fee);Of course,H company also has to bear the consequences,such as security payment base,which needs retention.