基于AHP的高新技术企业税务风险评价研究——以K公司为例

Research on Tax Risk Evaluation of High-Tech Enterprises Based on AHP—Taking Company K as an Example

摘要: 在“以数治税”的征管背景下，高新技术企业构建适应性强、数据驱动的税务风险管理体系具有重要现实意义。文章以高新技术企业K公司为例，运用层次分析法(AHP)与模糊综合评价法，对其税务风险进行定量评价，识别出当前风险管理在系统性、数据支撑与动态适应性等方面存在不足之处。基于此，文章提出应围绕组织架构、数据治理、内控流程及信息系统等方面构建动态风险管理体系，为同类型企业提升税务合规能力、实现风险防控数字化转型提供参考。

Abstract: Against the backdrop of “digital governance of taxation”, it is of significant practical importance for high-tech enterprises to build a highly adaptable, data-driven tax risk management system. Taking high-tech enterprise K Company as an example, this paper employs the Analytic Hierarchy Process (AHP) and Fuzzy Comprehensive Evaluation Method to quantitatively assess its tax risks, identifying deficiencies in the current risk management approach in terms of systematicness, data support, and dynamic adaptability. Based on these findings, the paper proposes the construction of a dynamic risk management system centered around organizational structure, data governance, internal control processes, and information systems, providing references for similar enterprises to enhance tax compliance capabilities and achieve digital transformation in risk prevention and control.