Tax risk refers to the possibility that in the process of taxation, due to institutional defects, mistakes in policy and management, and various unpredictable and controllable factors, the tax source situation will deteriorate, the tax adjustment function will weaken, the tax revenue will be weak, and the final tax revenue will not meet the needs of the government to realize its functions.
Management significance
(1) Tax risk management is conducive to improving the fairness of tax management. Taxpayers usually want tax administration to be more fair, transparent and efficient.
The so-called fairness is not average. In addition to the fair treatment in the tax system, the fairness demanded by taxpayers also includes: when different taxpayers adopt different attitudes towards the tax law, the tax authorities should take different countermeasures, such as discriminating between taxpayers according to law and those who ignore the tax law and treating them differently; Take tough measures against taxpayers who fail to fulfill their tax obligations.
Taxpayers not only require transparency in tax policies, but also think that they have the right to receive efficient and high-quality services and suggestions from tax authorities. They hope to have a smooth channel to solve their own problems and get timely reminders and corrections when mistakes occur. Facing the new demands of taxpayers, it is obvious that the tax authorities can't just rely on the previous management methods to solve the problems, but must introduce new management methods to meet more and higher demands of taxpayers. Tax risk management can find taxpayers' tax mistakes in time and correct them through risk identification, estimation and evaluation; It can also find the malignant problems of taxpayers in time, take effective measures to crack them down and improve the fairness of management.
(B) the implementation of tax risk management can make tax management more efficient. In tax management, because taxpayers are unable or unwilling to pay taxes accurately according to law, there is a risk of tax loss. Tax risk management means that the tax authorities confirm the risk of tax loss caused by taxpayers' failure to pay taxes accurately according to law through scientific and standardized risk identification, risk estimation and risk assessment, effectively control the confirmed risk, and take measures to deal with the consequences caused by the risk.
The confirmation of current risks by tax risk management is conducive to implementing different management measures for enterprises with different risk levels, strengthening the pertinence of management and improving work efficiency; The confirmation of potential risks can establish a tax risk early warning system, strengthen tax source monitoring and prevent tax loss. At the same time, the tax risk early warning system can also warn enterprises and urge them to abide by tax laws.
(3) Tax risk management is conducive to ensuring the safety and stability of tax revenue and reducing the cost of tax collection and management. For the government, it requires the safe and stable growth of fiscal revenue and the realization of tax revenue with the minimum tax cost. Tax risk management can predict and control the instability and insecurity of fiscal revenue caused by taxpayers' failure to pay taxes according to law in advance, ensure the safe and stable growth of tax revenue and reduce the cost of tax collection and management.