First, the tax risks of paying taxes, late fees, fines and criminal responsibilities, such as false invoicing;

Second, it is necessary to make up taxes, pay late fees, fines and tax risks that may bear criminal responsibility, such as tax evasion;

The third is the tax risk of paying taxes, late fees and fines, such as not declaring taxes;

The fourth is the tax risk of paying taxes and late fees, such as tax arrears;

The fifth is the tax risk of paying taxes only, for example, the tax authorities lead to not paying taxes or paying less taxes.

I. Tax risks

The tax risk of enterprises mainly includes two aspects: on the one hand, the tax payment behavior of enterprises does not conform to the provisions of tax laws and regulations, and they should pay taxes instead of paying taxes, thus facing the risks of paying taxes, fines, fines for late fees, reputation damage, etc. On the other hand, the application of the tax law to the business activities of enterprises is not accurate, and the relevant preferential policies are not fully utilized, and more taxes are paid and unnecessary tax burdens are borne.

II. Introduction

Generally speaking, enterprise tax risk refers to the possible loss of enterprise's future interests due to the failure of tax-related behavior to correctly and effectively abide by the tax law.

However, Zhang Qi, the author of Two Hours to Understand Tax Risk, believes that this static definition can not reveal the essence of tax risk well. In his view, tax risk refers to the uncertainty of losses caused by the difference between the actual performance of enterprises and the actual standards that should be achieved when observing tax laws.

Third, subjectivity.

Taxpayers and tax authorities have different understandings of the same tax-related business, which directly leads to tax risks. At the same time, tax business shows a subjective attitude in related business, and different tax agencies have different understandings of the tax system, which is why it is difficult for both taxpayers and taxpayers to reach an agreement in communication. "As a result, corporate tax risks have emerged, and they vary greatly due to different specific circumstances.