Research On Tax Risk Management In The Mixed Reform Of State-owned Enterprises

China’s state-owned enterprises are significant in building a socialist economy with Chinese characteristics.In the era of rapid development,state-owned enterprises are also following the pace of reform.As one of the effective measures to increase enterprise vitality,enhance enterprise competitiveness and optimize enterprise share structure,diversified ownership reform has become the primary orientation of Chinese state-owned enterprises’ reform,which has a major influence on China’s economic development.At present,China’s state-owned enterprises are in a critical period of diversified ownership reform,and tax cost,as a key component of reform cost,determines whether the diversified reform of China’s state-owned enterprises can be successfully implemented to a certain extent.There are four ways of diversified reform of state-owned enterprises in China,which are increase capital and share,mergers and acquisition,restructuring and listing as well as employee stock ownership.This may include equity acquisition,asset acquisition,new merger,absorption merger,division,share payment,etc.,and will involve income tax,value-added tax,etc.Due to the wide range of taxes involved and complicated tax-related treatment,different tax risks will inevitably be faced.These tax risks,as a key part of the operational risks in the diversified reform of state-owned enterprises,may affect the daily operation of stateowned enterprises,or even affect the reputation of enterprises and face the consequences of being punished.Therefore,as an important force of diversified reform,state-owned enterprises need to accurately identify,evaluate and prevent tax risks in the reform.Therefore,it is significant in both theory and practice to research the relationship between tax risk management and diversified ownership reform of stateowned enterprises.This paper begins with the main ways of mixed reform,analyzes the typical case of state-owned company A with the combination of analyzing related tax policies.The paper focuses on the analysis of tax risks in the process of backdoor listing of company A in mixed reform,and then comprehensively discusses the tax risks faced by company A from the aspects of income taxes,turnover taxes,property taxes,behavior taxes and the comparation of special tax treatment and general tax treatment.Then,it puts forward some feasible suggestions to prevent tax risks,trying to provide support for other stateowned enterprises in diversified reform,This paper aims to minimize the adverse effects of state-owned enterprises’ tax risks,and facilitate the success of Chinese stateowned enterprises’ diversified ownership reform and healthy development.