Research On Enterprise Tax Risk Management Under The Background Of Smart Taxation

With the deepening of the reform of tax collection and administration,the tax department is expected to basically complete three new systems of law enforcement,service and supervision in 2023,and is expected to realize the smart tax based on tax big data in 2025,and make use of "data fusion" to dig deep tax risks and promote tax compliance.However,from the preliminary research,it is found that enterprises generally lack a complete tax risk management system.Facing the complex economic environment and serious tax situation,it is an urgent problem for enterprises to realize the digital and intelligent transformation of tax risk management.Based on this,this paper takes the internal and external pressure of enterprise tax risk management transformation under the environment of smart tax as the research background,and combines the real case of X Company to carry out theoretical construction and practical verification of the intelligent tax risk management system,so as to provide reference for the intelligent transformation of enterprise tax risk management.First of all,this paper comprehensively combs the literature related to intelligent taxation,tax risk and its management,and briefly expounds the theory of risk management,tax collection and management and the theory of information asymmetry.Secondly,the characteristics related to management transition are sorted out,and the limitations of traditional risk management model and the impact of intelligent taxation on tax risks are summarized.Then,the case enterprise is introduced,and the management effectiveness evaluation model is built based on fuzzy analytic hierarchy process to analyze the existing management loopholes and causes of problems in X Company.Then,based on the problems found,suggestions are put forward for X Company to improve the framework of tax risk management system.First,formulate management objectives in line with strategic planning;Second,adjust the internal governance environment and shape the risk management culture;Third,combine financial analysis method and fuzzy analytic hierarchy process to optimize tax risk identification,assessment and response mechanism.Fourth,improve information sharing and put forward the framework of "industry,finance,law and tax" integrated information platform;Fifth,improve the supervision and improvement mechanism to form a closed-loop tracking management.Finally,the paper summarizes the direction and key contents of enterprises’ tax risk management transformation under the background of smart taxation.It is found that in the context of smart taxation,the enterprise tax risk management mode is in urgent need of a comprehensive,informationized and integrated transformation.New tax risk management objectives should be formulated to manage the transformation work as a whole.On the basis of improving the organizational structure and resource allocation,comprehensive identification,scientific assessment and precise response to tax risks should be realized in combination with business needs and industry characteristics.It relies on information technology to improve the interaction efficiency of internal and external tax-related information,and realizes closed-loop management with dynamic monitoring and culture-guided dual supervision mode.