1, policy risk. This kind of risk is mainly caused by the planning enterprises' ignorance, incomprehension, inaccurate grasp and uncertain policy timeliness.
2. Financial risks. At present, the greater the proportion of loan funds in most enterprises in China, the higher the income of financial leverage and the more tax revenue, but the financial risks brought about by it also increase accordingly. Therefore, enterprises should not only consider the financial leverage income and tax income of debt capital, but also consider financial risks when raising funds. Enterprises should correctly arrange the capital structure of enterprises according to specific conditions to prevent enterprises from excessive debt.
3. Operational risks. Under the condition of market economy, enterprises have gradually become independent subjects with independent operation and self-financing. Enterprise's tax planning is a kind of pre-arrangement for enterprise's future behavior, which has strong planning and foresight. Changes in business activities can not only reduce the tax burden, but also increase it.
4. Reputation risk. Market economy is a reputation economy, emphasizing brand awareness. Once the tax planning of an enterprise is recognized as an illegal act, the reputation and brand image established by the enterprise will be seriously affected, thus increasing the difficulty of its future operation.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" article 1.
This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
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This law is applicable to the collection and management of various taxes collected by tax authorities according to law.
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The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where 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, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.