1, risk of tax collection and management

The main manifestations are inaccurate tax registration, incorrect identification of the nature of taxpayers, inaccurate division of tax reduction and exemption, lax tax identification procedures and incorrect tax rate implementation. Tax law enforcement personnel engage in malpractices for selfish ends or neglect their duties, and fail to levy or underpay taxes; In violation of laws and administrative regulations, tax collection is advanced or delayed; Change the tax type, warehousing level and warehousing location at will. Irregular tax collection and management behavior makes tax law enforcement agencies face the risk of image damage and law enforcement credibility reduction.

2, tax inspection risk

The main performance is that tax law enforcement agencies or law enforcement personnel do not investigate and collect evidence according to the prescribed procedures and requirements when inspecting taxpayers; Tax law enforcement personnel practise favoritism and malpractice and refuse to hand over tax-related criminal cases that should be handed over to judicial organs for criminal responsibility according to law; Abuse of power, illegal adoption of tax preservation measures or enforcement measures, or improper adoption of tax preservation measures or enforcement measures, resulting in losses to the legitimate rights and interests of taxpayers, withholding agents and tax payment guarantors; Failing to listen to the taxpayer's statement, hold a hearing according to the procedure or inform the litigation rights when making a decision on tax payment or punishment.

3. Other risks

It is mainly manifested in that tax law enforcement officers take advantage of their positions to accept or demand property from taxpayers or withholding agents or seek other illegitimate interests, or abuse their powers to deliberately make things difficult for taxpayers and withholding agents; The risk of administrative or criminal punishment caused by dereliction of duty and corruption caused by weak awareness of clean government prevention.

Measures to deal with tax risks

1. Establish awareness of risk prevention. Enterprises should pay taxes in good faith according to law, establish and improve the internal accounting system, reflect economic activities completely, truly and timely, accurately calculate taxes, declare on time, pay taxes in full, and participate in market competition healthily;

2. Improve the professional quality and professionalism of tax-related personnel. The financial department holds the economic lifeline of enterprise development, so it puts forward higher requirements for the professional quality of the staff in the financial department. Finance, business and other tax-related personnel should strengthen the study of tax laws and regulations and various tax business policies;

3. Establish a correct awareness of tax payment and tax planning risk, carry out tax planning on the premise of paying taxes according to law, train the top management of enterprises, and instill a correct concept of tax payment into the top management of enterprises;

4. Always pay attention to the policy changes of tax law and fully understand the latest trends of tax law policies.

In a word, the risk of tax law enforcement refers to all kinds of potential dangers faced by tax law enforcement agencies due to various uncertain factors in the process of administrative law enforcement.

Legal basis:

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

Article 26

Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they can file the above-mentioned returns by mail, data messages or other means according to regulations.

Criminal law of the people's Republic of China

Article 20 1

Taxpayers who make false tax returns or fail to declare by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph. If the acts mentioned in the preceding two paragraphs are carried out many times without being dealt with, they shall be calculated according to the accumulated amount. Whoever commits the act mentioned in the first paragraph, after the tax authorities have issued a notice of recovery in accordance with the law, pays back the tax payable and the overdue fine, and is subject to administrative punishment, shall not be investigated for criminal responsibility; Except for those who have received criminal punishment for tax evasion within five years or have been given administrative punishment by tax authorities for more than two times.