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How to manage enterprise income tax risk
(1) Strengthen organizational leadership and promote the management of income tax risk teams.

Team management of key tax sources and high-risk matters is an effective measure to strengthen follow-up management, stop leakage and increase income, which is of positive significance to improve enterprise income tax management. The provincial bureau should strengthen leadership, make careful arrangements, set up teams, mobilize the enthusiasm of all parties, concentrate superior forces to discover, analyze, evaluate and identify corporate income tax risk points, make overall plans to study risk response, and promote corporate income tax risk team management.

(B) Using good data, establish an income tax risk index model.

On the basis of tax collection and management data, settlement data and financial accounting data over the years, we will further expand third-party tax-related information channels such as relevant industry indicators, announcements of listed companies, website information and government department information, enrich the "possession" of tax-related information of tax authorities, and make overall use of tax-related information processing software to study and establish a "convenient and effective" enterprise income tax risk index model.

Provinces and cities that carry out risk team pilot should further improve data quality, understand the different characteristics of income tax risks, establish rich and practical enterprise income tax risk indicators or models, and improve risk identification ability. Before the pilot provinces and cities, it is necessary to straighten out the risk management mechanism of the unit, carry out data collection and analysis, and gradually establish relevant indicators and models of enterprise income tax risk data. The tax authorities should strengthen the exchange of experience, "go out" and "bring in", evaluate the efficiency of income tax risk indicators of their own units and brother provinces and cities, and improve the enterprise income tax risk indicators and related models.

(3) Cooperate with various resources to deal with income tax risks by classification.

Using the tax risk management platform, according to the risk identification and ranking, the response level of risk matters is determined, and the response methods such as risk early warning, tax assessment and tax inspection are adopted in a targeted manner. Effectively use the management resources below the provincial level, track and guide the response of important industries, key tax source enterprises and some high-risk matters, evaluate the quality of income tax risk response, and continuously improve the effectiveness of risk response.

(four) to carry out performance appraisal, timely summary and report.

The key tax sources of enterprise income tax and team management of high-risk matters are the performance appraisal items of State Taxation Administration of The People's Republic of China Provincial Bureau.

The main contents of the report include: risk team building, risk management mechanism building, risk point identification and promotion, income from assisting Qianhu Group in risk management (including loss reduction, the same below), income from enterprises in important industries and key tax sources, income from various high-risk projects, income tax risk response efficiency, income tax revenue ratio of the unit, and suggestions for improving income tax risk management.