Tax Compliance Risk Management Of Export Enterprises Based On F Company Since The Third Phase Of Golden Tax Project

With the launch and development of the third phase of Golden Tax,the level of tax collection and management has been continuously improved.Its efficient data analysis and processing ability is conducive to better discovering the tax compliance risks of enterprises while continuously improving the tax service level,making it more significant for enterprises to prevent and control the tax compliance risks.For export enterprises,the launch of the third phase of Golden Tax makes the handling of tax-related businesses such as export tax refund more convenient and efficient,and improves the tax compliance constantly,but some export enterprises still have tax compliance risks.Based on the above background,this paper selects a production-oriented export enterprise F company as the research object,firstly adopts the comparative analysis method,uses the golden tax three-phase risk identification index to identify the financial data and the tax burden rate of the main taxes of F company,then combines the field investigation situation,finds out the specific tax risk point of F company,evaluates the tax compliance risk of F company,and significant risks in deducting input tax and handling export tax refund have been found out.There are great risks in tax-related audit,and there are also many risk points such as expanding the scope of pre-tax deduction.Then it concludes that the main problems of tax compliance management of F company are the weak internal environment construction of tax compliance risk,the lack of tax compliance risk identification and assessment mechanism,and the lack of corresponding ability of tax compliance risk.It is suggested that the measures to optimize the internal environment of tax compliance risk management of F company are enhancing the compliance awareness of enterprise,building corporate tax culture,and establishing a list of preferential tax policies;The measures to establish the risk identification mechanism of enterprise tax compliance are strengthening the training of tax professionals,perfecting the tax compliance management system and enhancing the risk identification ability;The measures to strengthen the ability to deal with risks are formulating reasonable tax compliance risk response plan and improving the internal risk communication channels of enterprises.