Research on the Tax Risk of Small and Medium-sized Enterprises Based on Life Cycle and Its Countermeasures

摘要

With the rapid development of the market economy and increasingly fierce competition among companies, tax risk has become a problem that companies must pay attention to. For small and medium-sized enterprises (SMEs), due to small scale, backward production technology, and low quality of management, it is easier to generate various types of tax risks in different stages of growth, and may face high fines, even violate national laws which leads to criminal penalties. Therefore, studying the tax risk and preventive measures in the growth stage of SMEs has positive significance for SMEs to adapt to the market environment, reasonable tax payment, and healthy development.