基于COSO内控框架的新能源汽车行业税务风险管理研究

Research on Tax Risk Management of New Energy Vehicles Industry Based on COSO Internal Control Framework

新能源汽车行业发展符合环保、绿色的发展需求,是传统汽车的良好替代品,发展新能源汽车是大势所趋。然而新能源汽车行业起步晚,是新业态的展现,各项规章制度及发展规划还不健全,使得新能源汽车产业在发展过程中尤其是税务风险的管理防控出现漏洞。本文基于COSO内控对新能源汽车行业内部税务风险管理制度开展研究,为新能源汽车行业的税务防控提供理论指导意义。本文的研究有利于提高企业的税务风险稽查能力和税务风险管理能力,从企业内部控制的角度健全企业税务风险管理体系,让企业在面临税务风险时能及时展开应对措施,对企业健全税务风险防控体系有极大的参考意义。

The development of the new energy vehicle industry meets the needs of environmental protection and green development,and is a good substitute for traditional cars.The development of new energy vehicles is the trend.However,the new energy vehicle industry started late.The lack of sound regulations,systems,and development plans in the new energy vehicle industry has led to loopholes in the management and prevention of tax risks,especially in the development process.This article conducts research on the internal tax risk management system of the new energy vehicle industry based on COSO internal control,providing theoretical guidance for tax prevention and control in the new energy vehicle industry.This research is conducive to improving the tax risk inspection and management capabilities of enterprises Strengthening the enterprise tax risk management system from the perspective of internal control can enable enterprises to take timely response measures when facing tax risks,which has great reference significance for improving the enterprise tax risk prevention and control system.