Research On Tax Risk Recognition And Prevention Of QL Petrochemical Company

In developed countries,tax risk management has been highly concerned,but in China,tax risk has not received highly focus.This phenomenon has a close connection with the imperfect legal environment in China,the initial stage of tax development and the lack of rigidity in tax collection.In recent years,replacing business tax with value-added tax,the merger of national and local taxes,individual tax reform,and social security transfer tax collection have been implemented one after another.China’s tax system and mechanism are undergoing major changes,and The level of tax supervision has been steadily raised.Under this background,the problem of tax risk is further highlighted.QL Petrochemical Company is a large petrochemical enterprise with high management level and strong risk control ability,but there are still some weaknesses in tax risk management.In recent years,the state’s supervision of the petrochemical industry has been strengthened,tax policies are also in constant innovation.The old business mode of the enterprise can no longer adapt to the current business development and tax risks are gradually increasing,tax risk management faces new challenges.The key point of tax risk management is based on accurate identification of tax risks.Tax risk identification should not only be proficient in tax policy,but also be familiar with industry characteristics and enterprise status.Based on the theory of tax risk management,taking the identification and prevention of tax risks as the clue,the tax risks of value-added tax,consumption tax and enterprise income tax are identified respectively,the causes of tax risks are analyzed,and the indicators needed for tax risk identification are determined.The tax risk identification system is constructed by using the analytic hierarchy process,and the scores are quantified according to the results of risk identification.The total tax risk score of QL Petrochemical Company is 74.44,which belongs to the middle-level tax risk range.This paper puts forward some targeted tax risk prevention measures,so as to improve the tax risk management level of QL Petrochemical Company.The tax risk identification in this paper is based on the status quo of petrochemical industry and tax policy,and the tax risk identification system constructed in this paper is also of great reference significance to other petrochemical enterprises.