大数据下创业板上市公司涉税风险研究

北京理工大学珠海学院2020届本科生毕业论文Research on Tax-related Risks of GEM Listed Companiesunder Big DataAbstractWith the passage of time,tax risk management plays an increasingly importantrole in tax administration.The State Administration of Taxation and the State Councilhave repeatedly issued documents to guide the construction of the tax administrationsystem and the reform of the collection and administration system,all of which showthat the State has been attaching increasing importance to strengthening themanagement of tax risks.In the era of big data,tax collection and administration technology has madesignificant development,putting forward new requirements for enterprise taxmanagement and risk warning.As an important part of China's securities market,theGEM still has many tax-related risks in the course of development,causing adverseeffects on tax authorities,enterprises themselves and even the social economy.Thisarticle will focus on the GEM listed companies,combined with LeEco,analyze andstudy the main tax-related risks,and use big data thinking to help them do a good jobof early warning and response plans for tax-related risks.It is hoped that we can followthe pace of development in the era of big data and achieve the goal of optimizing thetax environment and promoting stable economic development in the country.Keywords:Tax management;big data era;tax-related risk analysis;GEMlisted companies4