财税与公共管理学院知识库

High-tech enterprises are an important carrier for China to carry out innovation-driven strategy, which has a huge role in promoting the transformation of development mode, optimizing industrial structure and increasing international competitiveness in all aspects. In recent years, China has introduced many preferential policies to encourage the development of high-tech enterprises, which has reduced the pressure of scientific research funds of high-tech enterprises, however, these policies have also increased the test of the standardization of the internal control system and tax risk management mechanism of enterprises, so it is imperative for high-tech enterprises to carry out scientific tax risk management and establish a proven tax risk management system. At present, most enterprises still have the understanding of tax risk management in the concept related to finance and have not set up separate tax management departments for professional tax risk management, especially for high-tech enterprises, which are prone to a series of tax risks in the face of frequently updated tax preferential policies and gradually strict tax collection and management system. Therefore, this paper selects a representative corporate L of high-tech enterprises to carry out a case study to find out the loopholes of the current tax risk management system of high-tech enterprises and put forward targeted suggestions.

This paper firstly compares the research literature on tax risk management at home and abroad, defines the concepts of high-tech enterprises, enterprise tax risk and tax risk management, and outlines risk management theory, internal control theory, tax compliance theory and information asymmetry theory, laying a theoretical foundation for the subsequent analysis of tax risk management. Secondly, a general analysis of the current situation of high-tech enterprises reveals that high-tech enterprises have four types of prevalent tax risks, namely qualification application, R&D cost imputation, preferential policy use and tax filing review. Then, the paper analyzes the case of corporate L and finds out the possible tax risks of the enterprise by screening the VAT tax rate and enterprise income tax rate and their changes, and then uses the general index and matching index analysis method to evaluate the tax risks, and calculates the evaluation indexes by combining the relevant data of the financial statements of corporate L for the past three years, and finally gets the possible tax risks of corporate L by using the comparative analysis method and the combination of qualitative and quantitative methods. Finally, by analyzing the causes of tax risks in corporate L, the paper finds that the problems in tax risk management of this corporate mainly focus on four aspects, which are lack of good internal control environment, lack of systematic tax risk management system, lack of effective tax risk supervision mechanism and existence of tax information asymmetry. In view of the above problems and combined with the actual situation of high-tech enterprises, the paper proposes four countermeasures and suggestions to improve enterprise tax risk management of L from the perspectives of creating a good internal control environment, improving tax risk management system, strengthening enterprise tax risk supervision mechanism and building enterprise tax information communication bridge.