Enterprise tax risk management is supervised by the board of directors and participates in decision-making. The board of directors and management should take the prevention and control of tax risks as an important part of enterprise management, advocate the tax risk management concept of obeying the law and paying taxes in good faith, and enhance the tax risk management awareness of employees.

Second, the tax risk management organization

An enterprise shall, according to the characteristics of production and operation and the requirements of internal tax risk management, set up tax management institutions and posts, and clarify post responsibilities and authority; The tax administration institution shall establish a scientific and effective division of responsibilities and a mechanism of checks and balances to ensure that incompatible posts in tax administration are separated, restricted and supervised.

Third, tax risk identification and analysis

Enterprises should regularly, comprehensively, systematically and continuously collect relevant internal and external information, and find tax risks in their business activities and business processes through risk identification, risk analysis, risk assessment and other steps in combination with the actual situation, so as to determine the priority order and strategy of risk management.