In order to avoid tax risks, enterprise financial workers must grasp the differences between financial accounting and tax laws and try their best to pay taxes correctly. This objective requirement is embodied 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 on the premise of strictly grasping traditional financial internal control means to establish a set of operational and easy-to-control internal financial reporting organization information system.
2. Strengthen the construction of information management.
Enterprises should establish an information and communication system for tax risk management, clarify the procedures for collecting, processing and transmitting tax-related information, establish and improve the collection and updating system of tax laws, compile tax laws applicable to enterprises in time and update them regularly. Enterprises can use computer systems and network technology to establish internal and external information management systems to ensure the smooth flow of internal and external information, apply information technology to all aspects of tax risk management, and establish a risk management information system covering all aspects of risk management basic processes and internal control systems.
3. Optimize the external environment.
First, strengthen the tax service, create a harmonious atmosphere of tax collection, adhere to the people-oriented, firmly establish the awareness of tax service, protect the legitimate rights and interests of taxpayers, and further improve the tax administrative reconsideration system in case of disputes between taxpayers and tax authorities. The second is to carry out tax law publicity seriously and improve taxpayers' compliance with tax law. The purpose of tax publicity is to let people know, understand and abide by the law, and only on the premise of knowing and understanding the law can we talk about obeying the law. Third, do a good job in administrative coordination and gradually establish a comprehensive social tax management system with "government leadership, tax authorities, departmental cooperation, judicial guarantee and social participation" as the main contents.
4. Create a good tax-enterprise relationship.
National taxation has the functions of fiscal revenue and economic regulation. China has formulated different types of tax policies with considerable flexibility, and tax law enforcement agencies have greater discretion because of the different tax collection and management methods in different parts of the country. The legitimacy of tax planning by enterprises needs to be confirmed by tax administrative law enforcement agencies. In this case, enterprises need to pay attention to the understanding of the working procedures of tax authorities, always pay attention to the characteristics and specific methods of tax collection and management of local tax authorities, always keep friendly contact with tax authorities, strengthen contact and communication, and strive to reach agreement with tax authorities in understanding tax laws, especially in dealing with some vague and new things, so as to avoid tax risks. In tax planning, we must analyze specific problems and formulate practical risk prevention measures according to the risk situation of enterprises, so as to plan ahead for the successful implementation of tax planning.
5. Managers should raise awareness of tax risks.
As an enterprise management, we should attach great importance to the management of tax risk, not only in the system, but also in the management consciousness of leaders. Because tax planning has a special purpose and its risks are objective, business leaders should always be vigilant in the face of risks and take active and effective measures to prevent and reduce the occurrence of risks.
6. Strengthen the study of policies and accurately grasp tax policies.
Successful tax planning should fully consider the changes of external environmental conditions, the development trend of future economic environment, the changes of national policies, the possible trends of tax laws and tax rates, and the influence of non-tax factors stipulated by the state on the business activities of enterprises, comprehensively measure tax planning schemes, and properly handle the relationship between local interests and overall interests, short-term interests and long-term interests, so as to increase the efficiency of enterprises. China's tax policy changes rapidly, and many tax preferential policies have certain timeliness and regionality, which requires enterprises to accurately grasp the spirit of the current tax policy and pay attention to the impact of tax preferential policies on the operating efficiency of enterprises. Through the study of tax policy, we should pay close attention to the changes of tax laws and policies, assess the situation, correctly use the national tax policy, and reduce unnecessary tax payment costs.