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

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Author: Siyuan Xie

Abstract: 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.

Keywords: New Energy Vehicles, COSO Framework, Tax Risk Management

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