Research On Tax Risk Identification And Assessment Of Logistics Industry Based On AHP-FCE Method

The logistics industry has always played the role of the "porter" of the national economy.In recent years,with the introduction of the "new development pattern" and the "unified market" policy,its important position has become more prominent.While making a huge contribution to the gross national product,the tax risk it faces has become increasingly prominent.Therefore,it is of great practical value to strengthen the tax risk management of the logistics industry,especially to carry out scientific and efficient tax risk identification and assessment.This paper takes the tax risk identification and evaluation of the logistics industry as the theme,after defining the relevant concepts and laying the theoretical foundation of the full text,it conducts a comprehensive analysis of the current status of tax risk identification and evaluation in the logistics industry,revealing that the tax risk identification indicators in the logistics industry are not perfect,the subjectivity of tax risk assessment is prominent,the method of obtaining indicator data is single,and the application of identification and assessment models is not in place.Next,this paper combines the key tax-related risk points and prospect theory of the logistics industry to establish a hierarchical model of tax risk identification indicators,and uses the AHP method to obtain the weights of corresponding indicators in the model.It is found that the weight of key tax risk identification is higher than the tax risk preference In the key tax risk identification indicators,the overall tax burden rate,value-added tax burden rate,and corporate income tax burden rate rank first;Then combined with the FCE method,a tax risk assessment model for the logistics industry was established,and the model is applied to the listed Q logistics company,and it is found that the overall tax risk of Q logistics company is between high risk and high risk,which proves the rationality and operability of the model.Finally,starting from the status quo of tax risk identification and evaluation in the logistics industry,combined with the construction process of the AHP-FCE model,this paper puts forward policy suggestions for optimizing tax risk identification indicators,broadening the access to tax risk data,and improving the tax risk identification and evaluation model.