Research On Tax Risk Control Of Construction Enterprise

The report of the 19 th National Congress of the Communist Party of China pointed out that China’s economic development model has begun to gradually shift from a rapid one to a high-quality one.The "14th Five-Year Plan" proposes to attach importance to the development of a modern industrial system and strengthen the foundation of the real economy.The state needs to pay more attention to issues such as the development of enterprises and the improvement of the industrial system,which undoubtedly puts forward higher requirements for the production and management of enterprises.In the production and operation management of enterprises,tax risk control management of enterprises is an important branch.Improving enterprise tax risk control management is not only conducive to standardizing corporate tax behavior,but also conducive to avoiding corporate tax risks and reducing corporate tax costs.Therefore,enterprises should attach importance to tax risk management and strengthen tax risk control,which is of great benefit to the sustainable and healthy development of enterprises.In the context of today’s big data and intelligence,the tax collection and management system is constantly being updated.After the "Golden Tax Phase III" is launched,it will be more convenient,timely,and comprehensive for tax authorities to obtain tax-related information,and the management of taxpayers will be more scientific and more scientific and reasonable.Through the analysis of tax-related information data,it is easy to compare and analyze the possible risks of the enterprise from the financial indicators.After the "Golden Tax Phase IV" is launched in 2021,"non-tax" businesses will be incorporated into the system,making information more perfect and breaking through the barriers between channels.China has officially entered a new era of "taxation by data" which increases the risk of corporate tax audits.As one of the key enterprise types for corporate tax risk control and management,the construction industry has the characteristics of a long industrial chain,complex business processes,and a large amount of funds.At the same time,due to the wide variety of taxes in the construction industry,the issue of tax risk management cannot be ignored.Therefore,this article uses a combination of theory and case analysis.Firstly,it elaborates on risk management theory,COSO risk control framework and tax risk management theory.Secondly,it understands the operating conditions,tax-related conditions,and tax risk management status of S construction enterprises through on-site inspections.To find out the tax risk problems of enterprises in contract management,contracting,procurement,employment,capital and other links,and analyze their causes;.Finally,from the aspects of tax risk management objectives,tax risk internal environment,tax risk management information communication,etc.putting forward reasonable suggestions may play a certain role in the soundness of the tax risk management system of construction enterprises.As an important pillar of national economic income,the construction industry need to overcome internal and external factors and establish a complete tax risk control system in the era of rapid development of informatization and intelligence.The research in this paper will help construction enterprises to identify and assess tax risks to find and improve the problems existing in the current enterprise tax risk management,so as to strengthen the awareness of tax risk control and better promote the healthy development of construction enterprises.This paper believes that: first,construction enterprises should set up special tax management departments,set up special tax management posts,and assign professional tax management personnel to ensure that enterprises have a sound tax risk control structure and effectively manage and control tax risks.Secondly,the enterprise tax risk management organization needs to identify and evaluate tax risks through various indicators,classify the risk levels,and formulate corresponding measures according to the risk levels.Then,it is necessary to strengthen the communication of tax-related information inside and outside the enterprise,build an effective information communication platform internally,and strengthen the sharing of corporate financial data;externally strengthen supplier management,and strengthen the connection with tax authorities.Third,companies need to ensure the effectiveness of their tax risk control systems,conduct regular monitoring activities,and entrust third-party agencies to conduct assessments when necessary.Finally,the tax authorities should strengthen the information sharing between the tax collection and management system and other government affairs platforms,so as to facilitate the joint efforts of various state agencies to regulate corporate behavior.