Compliance Risk Management Of Small And Micro Enterprises With Tax Preferential Policies: A Case Study Of T Company

In order to support and promote the high-quality development of small and micro enterprises,the state has intensively introduced various tax preferential policies over the past few years.However,small and micro enterprises are subject to various resources such as their own operation scale and human and financial resources,and face tax compliance risks in enjoying tax preferential policies.How to make small and micro enterprises enjoy the tax preferential policies and at the same time,how to effectively reduce the risk of tax compliance is particularly important.In this thesis,we use the tax and financial indicators and the current tax compliance risk model of taxation authorities to analyze the tax compliance risks of Company T under the preferential tax policies of major tax types,such as using false invoices to deduct input tax,fraudulently obtaining tax refunds,failing to declare income,and overstating costs and expenses.Based on this basis,it was found that the external factors of these risks include the imperfect policy level,the lack of scientific tax management methods,and the lack of popularization of information technology,while the internal factors include the managers’ low awareness of tax compliance,the unscientific organizational structure and internal control mechanism of enterprises,and the uneven professional quality of employees.Finally,this thesis proposes corresponding suggestions on improving the internal environment and external environment of the enterprises by combining the countermeasure fishbone diagram with the actual situation of small and micro enterprises.In the context of vigorous implementation of tax incentives,we need to improve the tax compliance of mall and micro enterprises,in three aspects: awareness of tax compliance risks,organizational structure and internal control,and tax-related literacy of practitioners.Secondly,to further improve the effective implementation of tax preferential policies,optimize tax collection and risk prevention and control mode,and fully utilize "intelligent taxation" to help small and micro enterprises,prevent tax compliance risks,so as to jointly promote the high-quality development of small and micro enterprises.