Tax Risk Estimate Study For Xinzhou Construction Company

In recent years,great changes have taken place in our tax policy.In May,2016,our country officially implemented the“ replace the business with a value-added tax”.In October,2018,our country has realized the state and local tax merger.In the short term,major changes have brought new policy environment and new challenges to the standardization of enterprise tax payment.At the same time,tax violations in the construction and real estate industry occur frequently,among which,construction companies have become an important inspection object of the tax authorities.Construction engineering companies have complex organizational structure,limited tax management level,scattered projects,and low tax management level.In the face of these situations,they have put forward higher requirements for the tax risk assessment of construction companies.Therefore,it is necessary to identify,analyze and evaluate the risks,and monitor them and give early warning to ensure the stable and long-term development of enterprises.This paper will focus on the tax risk estimate of construction companies in Xinzhou.Analyzed and summarize the theory of tax risk;conduct field investigation and case analysis.Using the index design,the tax risk of the case companies is analyzed and evaluated..Through the quantitative analysis of the case of enterprise tax risk analysis and evaluation.In the part of case study,through field investigation,we know the general situation of the case enterprise and the tax types and tax rates involved in the enterprise,and identify the risks in the business links of the case enterprise.Through the analysis of financial index and tax types,this paper analyzes the tax risk of the case enterprise,and Finally,the paper puts forward specific tax risk control strategies from the perspectives of tax risk identification,tax risk assessment,tax risk response,information exchange,supervision and improvement.Help enterprises to timely find and improve their own tax risks,including perfecting the organizational structure of tax risk management,establishing the methods of tax risk identification and assessment;We will improve the tax risk estimate control and response system,improve the information communication and transmission mechanism,and strengthen the supervision and management of tax risks.To sum up,this paper takes case enterprise as the Research Foundation,respectively from the tax risk estimate,tax risk identification,assessment,response,information communication,supervision and improvement to give specific solutions,construction of construction enterprise tax risk estimate system.To help construction enterprises find and improve their own tax risk estimate in the existing problems,for the future steady and efficient development of enterprises to provide a solid guarantee.Although the risk estimate countermeasures arise from the problems existing in the case enterprises,the risk identification and assessment methods are still applicable to other small and medium-sized construction enterprises.