Analysis of Tax Risk Management in the E-commerce Industry: Taking Company A as an Example

Wei He; Wendi He; Yilei Li

doi:10.54097/baja3p49

Authors

Wei He
Wendi He
Yilei Li

DOI:

https://doi.org/10.54097/baja3p49

Keywords:

E-commerce Industry, Tax Risk, Tax Assessment, Golden Tax Phase IV, Big Data

Abstract

With the rapid growth of e-commerce, tax risks in the industry have become increasingly prominent. Under the intelligent tax supervision system centered on the "Golden Tax Phase IV" initiative, tax authorities leverage big data analytics to precisely identify corporate tax-related risks. This paper analyzes Company A's financial data from 2022 to 2024, incorporating the characteristics of platform economy—light assets and high transaction volumes—to conduct vertical and horizontal comparative analysis using big data risk control models. It identifies business risk points through Golden Tax System early warning indicators, details the circumstances of evidence-gathering interviews and on-site inspections, and ultimately produces this case analysis report. This aims to provide reference for e-commerce enterprises in tax compliance management under the new data-driven tax governance environment.

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