Research on Tax Risk Management and Control Strategy of Small and Medium Enterprise

Xiao-ling XU, Li-jia HUANG

Abstract


China's small and medium-sized enterprise is facing many risks in the management. Tax risk is the necessary factor for the small and medium-sized enterprise financial risk, the control strategy can avoid the financial risks effectively, and further reduce operating loss, promote the long-term development of small and medium-sized enterprises. Based on the analysis of the characteristics and causes of tax risk of small and medium-sized enterprises in China, this paper, based on the current situation of tax risk control of small and medium-sized enterprises, and then builds a well-defined tax-enterprise relationship from strengthening the awareness of corporate tax planning, establishing tax risk control system, The establishment of tax risk assessment of the early warning mechanism and other aspects of the corresponding control strategy.

Keywords


Small and medium-sized enterprises, Tax risk, Origin, Control strategy


DOI
10.12783/dtssehs/aetms2017/15860

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