Research On Tax Risk And Management Of Bh Construction Company Under The Background Of Big Data

With the continuous complex changes in the market environment,enterprises are facing more and more uncertain factors in the market environment,and the possibility of enterprise tax risks is increasing.Moreover,as big data technology is widely used in various fields,tax authorities have also started to use big data technology to strengthen the supervision of enterprises’ tax declaration situation,and enterprises’ tax violations are more easily monitored in the context of big data,which is extremely unfavorable to the healthy and longterm development of enterprises.Construction industry is more prone to tax risks than other industries because of its large amount of capital investment,many tax-related links and long construction cycle.Therefore,under the background of big data,construction enterprises should not only make full use of big data technology to strengthen data management of enterprise operation links and provide new opportunities for enterprise development,but also use big data technology to fully identify enterprise tax risks and effectively carry out risk response and prevention and control,which has become an inevitable choice for high-quality development of construction enterprises.Based on reviewing a large amount of literature,this paper combines the relevant theories of risk management and tax risk management and the characteristics of the construction industry,takes BH Construction Company,a representative company in the local construction industry,as a case company,and understands the current situation of tax risk management of the case company in the context of big data through field investigation and visits,and recognizes the necessity of strengthening tax risk management of BH Construction Company in the context of big data.In order to more accurately identify the tax risks faced by BH Construction Company,this paper uses big data technology to build a big data processing platform to design three major index systems such as invoice category,tax category and operation category to identify the tax risks of BH Construction Company,and uses the analytic hierarchy process(AHP)to evaluate the identified tax risks,and learns that BH Construction Company is currently at a high level of tax risks.Combined with the tax risk assessment results,we analyzed and summarized the causes of tax risks and found that BH Construction Company has poor tax risk management environment,low information modernization,poor risk management mechanism,poor risk prevention awareness,and poor information communication,etc.We then proposed effective measures to improve enterprise tax risk management in terms of tax risk management environment,tax risk management system,tax risk early warning system construction,information communication,supervision and improvement to help improve the level of tax risk management.Through the study of tax risk management of BH construction company under the background of big data,this paper expects to provide new ideas of tax risk management for other construction enterprises and make a small contribution to enrich and improve the study of tax risk management in construction industry under the background of big data..