3. 1 An enterprise should comprehensively, systematically and continuously collect relevant internal and external information, find tax risks in its business activities and business processes through risk identification, risk analysis and risk assessment, analyze and describe the possibility and conditions of risk occurrence, evaluate the impact of risk on the realization of enterprise tax management objectives, and thus determine the key points and strategies of risk management. Enterprises should combine their own tax risk management mechanism and actual operation, focusing on identifying the following tax risk factors:

Corporate governance and management's tax awareness and attitude towards tax risks, such as the board of directors and the board of supervisors;

Professional ethics and professional ability of tax-related employees;

Organization, operation mode and business process;

Technical input and application of information technology;

Financial status, operating results and cash flow;

Design and implementation of related internal control system;

Economic situation, industrial policies, market competition and industry practices;

Laws, regulations and regulatory requirements;

Other relevant risk factors.

3.2 Enterprises should conduct regular tax risk assessment. The tax risk assessment shall be carried out by the tax department of the enterprise in conjunction with relevant functional departments, or an intermediary institution with relevant qualifications and professional ability may be hired to assist in the implementation.

3.3 Enterprises should implement dynamic management of tax risks, and identify and evaluate the changes of original risks and new tax risks in time.