M-level tax credit rating is a higher tax rating, which reflects that enterprises abide by laws and regulations and fulfill their tax obligations on time, shows a good tax record and reputation of enterprises, helps to establish the image and reputation of enterprises, and will bring more business opportunities to enterprises, so M-level representatives are risk-free.

Tax risks mainly include:

1. business risk: in the course of business operation, tax risks may occur due to problems in business processes and contract terms.

2. Reputation risk: If the tax behavior of an enterprise violates laws and regulations, it may have a negative impact on the reputation and image of the enterprise.

To sum up, there are various tax risks, and enterprises need to establish a sound risk management system, strengthen internal control and compliance awareness, ensure legal compliance of tax actions, and reduce the impact of tax risks on enterprises. At the same time, we need to pay attention to the changes and adjustments of tax policies, and adjust the tax strategies and business models of enterprises in time to adapt to the changes and demands of the market.

Legal basis:

"People's Republic of China (PRC) tax collection and management law"

first

This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

second

This law is applicable to the collection and management of all kinds of taxes collected by tax authorities according to law.

essay

The collection and suspension of taxes, as well as the reduction, exemption, refund and overdue taxes, shall be implemented in accordance with the law; If the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund and overdue tax that are inconsistent with tax laws and administrative regulations without authorization.

Article 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.