The main causes of tax risks can be roughly divided into the following three categories:
1, enterprise managers are indifferent to tax payment, even ignore the provisions of tax laws and regulations, and challenge the dignity and authority of tax law.
The main manifestations are deliberately concealing income, exaggerating costs and expenses, making false tax returns, and even adopting various illegal means such as purchasing special invoices for value-added tax to achieve the purpose of not paying or underpaying taxes and seeking illegal economic benefits.
The above behavior reflects the taxpayer's subjective intention and must be severely punished; At the same time, increase the publicity of tax law popularization, further improve the tax credit registration and evaluation system, and increase the recognition and reward for taxpayers paying taxes according to law.
2. Tax risks caused by inaccurate understanding of tax law by corporate tax personnel.
For this kind of tax risk, the enterprise is not subjective and intentional, but the relevant personnel's lack of professional ability and inaccurate understanding of the tax law. The results show that enterprises may pay less or more taxes.
This tax risk can be solved by strengthening the internal management of enterprises, improving the professional ability of tax personnel, standardizing tax-related processes and other measures, or by hiring professional tax consultants from outside. At present, many large enterprises have set up tax departments, which are independent of finance and specialize in tax work and tax-related business, with the aim of strengthening tax-related risk management.
3. Tax risks caused by changes in relevant laws and policies.
Because these risks are caused by external factors, enterprises can only passively accept them in most cases.
For this kind of tax risk, because the enterprise can't control it, it needs a professional team to participate in the decision-making and analyze the possible potential risks when implementing major investment and other business activities. Take remedial measures in time when the policy changes.
1. Risks arising from taxation include: 1, failure to declare on time; 2. False expenses, including false invoicing and false labor costs; 3, does not conform to the accrual principle; 4. There are multiple accounts, one tax authority, one internal account and even one bank loan; ...... Second, ways to avoid tax risks: seek truth from facts, and there will be no problem if it is implemented in accordance with the tax collection and management law, relevant laws or regulations of various taxes, and relevant financial regulations. The answer to this question is as follows:
1. I have been engaged in tax risk assessment for a long time and have been analyzing and thinking about the causes of tax risks. Personally, it is mainly caused by the following three reasons:
First, the tax policy is misunderstood. The current tax policy is still relatively complicated, especially the value-added tax and enterprise income tax policies are relatively more complicated. In practice, it is found that many financial personnel make mistakes in the judgment of tax obligation time, tax rate, value-added tax, enterprise income tax and tax adjustment. It can be said that there are all kinds of mistakes.
Second, there are mistakes in financial accounting. That is to say, the financial personnel of enterprises lack the ability of accounting business or have not participated in the work for a long time, and their practical experience is insufficient, which leads to errors in accounting treatment of related business matters, leading to tax declaration of VAT, enterprise income tax and other taxes. This problem is also very common in practice.
The third is malicious tax evasion. Malicious tax evasion refers to concealing income, inflating costs and expenses, inflating vat input tax deduction, enjoying preferential tax policies of the state in violation of regulations, and defrauding state taxes in violation of regulations.
2. Regarding how to avoid tax risks, I think we should grasp the following points:
First, we must learn to master fiscal and taxation policies. In recent years, great changes have taken place in accounting and tax policies. As the financial personnel of an enterprise, they should systematically study relevant tax policies according to the needs of enterprise production and operation, and pay attention to policy learning and updating. It is suggested to pay more attention to the official websites of the Ministry of Finance, State Taxation Administration of The People's Republic of China, provincial and municipal tax bureaus and competent tax authorities, official WeChat accounts, etc. , understand the dynamics of tax policy. At the same time, it is suggested to strengthen learning exchange. Some financial practitioners can join learning exchange groups and discuss with each other, which is also helpful to improve their business ability. You can also learn by taking exams such as CPA, tax accountant and intermediate accountant, because these exams are closely combined with practice and are very helpful to improve your professional ability.
The second is to standardize accounting. Accounting must be carried out in accordance with the accounting standards for business enterprises, accounting standards for small enterprises or related accounting systems for business enterprises. If the accounting of enterprises is not standardized, it is difficult to declare and pay taxes accurately.
Third, we should pay attention to communication with fiscal and taxation professionals and competent tax authorities. Suggestions on major business and major tax-related matters of enterprises should be communicated with financial professionals, and at the same time pay attention to communication with the competent tax authorities. Especially the same question, different people have different answers, so we should pay special attention to avoid misleading. Including the answers given by the staff of the tax authorities, sometimes they are not all right and sometimes they may be wrong. For the handling of some problems, you can refer to the latest official replies from local tax authorities and pay attention to comparative analysis. Focus on the latest official replies from the tax bureaus in State Taxation Administration of The People's Republic of China and other provinces and cities. It is suggested to communicate face to face with the tax administration department of the competent tax authorities on major issues.
The above suggestions are for your reference!
Tax risk is caused by the taxpayer's tax non-compliance, that is, the taxpayer's behavior does not fully comply with the provisions of the tax system.
Tax compliance means that the taxpayer's behavior conforms to the provisions of the tax system, such as handling tax registration according to the regulations, timely reporting and paying taxes, and consciously fulfilling tax obligations.
There are many factors that affect enterprise tax compliance, such as tax awareness, economy, compliance cost, tax environment and so on.
The tax violations of enterprises are reflected in tax data such as tax payment, fines, late payment fees and illegal handling. These non-compliant data have affected the credit rating score of enterprises.
To avoid tax risks, enterprises should establish risk awareness and strictly implement national tax policies.
Tax authorities can force taxpayers to improve their tax compliance through tax inspection, fines and other means; By providing high-quality tax service, optimizing business environment and credit presumption process, and providing advanced tax payment methods such as electronic tax bureau, the tax authorities in many regions have signed tax compliance cooperation agreements with large enterprises. Improve tax compliance through tax risk management.
With the improvement of taxpayer's tax compliance, tax risk will be reduced.
Of course, the cause of tax risk is against the provisions of the tax law! How to avoid it? It's time to copy the tax bill, pay taxes and avoid taxes reasonably. In short, tax laws can also avoid taxes reasonably.