Tax Risk Management and Control Mechanisms in the Sichuan Tobacco Industry

Abstract

To address the growing complexity of the tax environment, this study surveyed 24 tobacco entities across Sichuan Province. It examines the current state of tax risk management in the provincial tobacco commercial system, identifies key weaknesses, and summarizes effective practices. Using descriptive and correlation analyses, the study further explores the relationships among the major dimensions of tax risk management. The results show that Sichuan Tobacco has built a relatively strong compliance foundation, but its performance is still limited by weak systematization in management and insufficient capacity for resource integration. Team size, training quality, the level of informatization, and governance coordination all have a significant influence on management quality. On this basis, the study proposes a set of optimization strategies centered on team development, improvement of the risk management system, digital enablement, construction of a tax knowledge system, and deeper external collaborative governance. These findings offer both empirical support and practical insight for strengthening tax risk management capacity.