Research on Tax Risk Management of Small and Medium-Sized Enterprises based on Internal Control Perspective
Year: 2024
Type: article
Abstract: With the continuous development of China's domestic market economy with the reform and opening up, it has formed a diversified pattern, and the main body of the market has been continuously enriched, among which, the number of small and medium-sized enterprises has increased significantly, which has played a major role in China's social progress and economic growth, and has become one of the main components of the national economy. In recent years, the reform and development of the Party and the state has always placed small and medium-sized enterprises in an important position, and the state has successively introduced various tax and fee reduction policies.However, with the rapid development of small and medium-sized enterprises, they are limited by the quality of personnel, tax awareness and other problems, tax risks are becoming more and more prominent.With the continuous optimization of China's tax system, the implementation of the fourth phase of the Golden Tax, and the wide application of big data technology, the digitalization and accuracy of tax supervision have been enhanced.Therefore, changes in the external regulatory environment make it particularly important for smes to enhance their awareness of tax risks and to prevent tax risks according to their actual conditions.And how to implement internal control is an effective means to prevent tax risks. By comprehensive use of literature induction, sample investigation and other research methods, this paper studies and analyzes the tax risks of small and medium-sized enterprises, combines the operation and management characteristics of small and medium-sized enterprises, and analyzes and summarizes the tax risk characteristics of small and medium-sized enterprises according to the framework of five elements of internal control (internal control, risk assessment, control activities, information and communication, supervision). It is also used to guide the framework of tax risk control and management optimization of small and medium-sized enterprises, and gives targeted tax risk prevention schemes for enterprises' reference.
DOI: 10.54097/bv5m7c74
Institution: Sichuan University of Science and Engineering
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
Funder: Sichuan University
OpenAlex ID: W4405747674