1. Improve the internal control system of enterprises
At present, China's financial accounting system and enterprise accounting standards are basically perfect, and the tax system is gradually improving, but the difference between financial accounting and tax law will exist for a long time. In order to avoid tax risks, enterprise financial workers must grasp the above differences and strive to achieve correct JDP. This objective requirement is reflected in the improvement of enterprise internal control system, that is, enterprises should devote themselves to improving management level and enhancing risk awareness, and make full use of modern knowledge and technology to establish an operable and easy-to-control internal financial reporting organization information system on the premise of strictly mastering traditional financial internal control methods.
2. Improve the tax agency system
Tax agency refers to all kinds of behaviors that tax agents handle tax affairs on behalf of taxpayers and withholding agents within the agency scope stipulated by national laws and regulations. At present, most tax agencies in China have great ties with tax authorities. In order to promote the better development of tax agencies, tax agencies should gradually standardize the agency scope, charging standards and service quality according to the requirements of unified management of the industry, and gradually grow into social intermediary organizations with independent practice, self-financing, self-discipline, self-management and self-development.
(B) to build a tax risk forecasting system
1. Define the rights of taxpayers
In the actual process of tax management, tax often only pays attention to the taxpayer's obligation to pay taxes according to law, but ignores the taxpayer's rights. Influenced by the market economy, people pay more and more attention to the right to pay taxes. In order to realize that any economic individual can benefit from the tax payment arrangement, the government should clarify the rights of taxpayers.
2. Correct assessment of tax risks
It is the key for enterprises to prevent tax risks by evaluating and forecasting tax risks and taking corresponding measures to resolve them. In the daily operation process, we should actively identify and evaluate the future tax risks of enterprises, comprehensively use various analytical methods and means, and comprehensively and systematically predict various information and financial data of the internal and external environment of enterprises. For example, analyze the possibility, severity and impact of tax risks to understand the negative impact of tax risks.
3. Monitor tax risks in time.
On the basis of a correct assessment of tax risks, enterprises should also strengthen the timely monitoring of tax risks, especially before the occurrence of tax obligations, systematically review and rationally plan the whole business process of enterprises, so as to achieve zero tax risks as much as possible. In the specific process of implementing monitoring behavior, it is necessary to review tax matters reasonably and legally, plan the implementation strategy of tax matters reasonably, and constantly analyze and adjust the tax payment mode, calculate its tax burden, and formulate corresponding feasible tax payment plans.