Research On Tax Risk Management Of A Liquor Production Enterprise

Tax payment is the due obligation of every enterprise,and the ensuing tax risk is one of the common risks in the process of production and operation of enterprises.Corporate tax risk management is also becoming increasingly important.With the development and use of tax collection and management information system,the construction of Golden Tax IV system,the change of collection and management method and the popularization of big data analysis technology,the irregular tax-related behaviors of enterprises are more easily discovered by tax authorities,which bring losses to the assets and reputation of enterprises.It undoubtedly increases the difficulty of tax risk management of enterprises.A liquor Production Enterprise(hereinafter referred to as Enterprise A)is involved in many taxes and has a heavy tax burden,and there are still many problems with tax risk management.In order to expand its influence in the Chinese liquor industry and capture more market share,Enterprise A urgently needs to put its tax risk prevention and control work in front of it.This paper takes enterprise A as the research object,firstly introduces the theory of tax risk and management,explains the basic situation of enterprise A and the current situation of enterprise tax risk management,and then analyses the problems of enterprise A in tax risk management.On the basis of the existing theories,it identifies the tax risks of enterprise A in VAT,consumption tax,corporate income tax,other taxes and declaration and payment links by using the financial index analysis method and process analysis method,evaluates the weight of each tax risk point to the overall tax risk of the enterprise and calculates the overall tax risk level of enterprise Further,the tax risk control strategy of enterprise A is proposed from the aspects of strengthening the risk control of each tax type and strengthening the risk control of declaration and payment link.The research of this paper can help enterprise A to carry out tax risk management and promote the level of tax risk management of enterprise A to a higher stage,and can also serve as an inspiration to other companies in the same industry to reduce the economic loss caused by the inappropriate tax risk management.