Abstract: Enterprises need to pay certain taxes in the process of development, which is an indispensable and important element in the financial operation of enterprises. In the enterprise management system, tax risks often occur, which enterprises must bear and are inevitable. Therefore, in order to reduce the occurrence of tax risks, we must take certain measures in time, enhance the awareness of relevant personnel on tax risks, and take a series of measures to deal with them, so as to ensure the healthy and efficient operation of enterprises. Therefore, this paper analyzes and discusses the analysis and response of enterprise tax risks.
Keywords: enterprise; Tax risk; Cause of formation; respond
Enterprises need to pay taxes to the tax authorities in the process of development and operation. Combined with the change of national tax policy and different types of business projects, enterprises will have certain differences in tax payment. When paying taxes, it is easy to have various risk problems. Once tax risk occurs, it will pose a threat to the economic interests of enterprises and affect the standardized development of enterprises. In order to ensure the healthy and orderly development of enterprises, we should pay attention to the analysis of tax risks, understand the causes of tax risks in time, and then put forward scientific and effective solutions.
First, the main types of corporate tax risks
1. Operational risk
Carrying out tax planning involves many links such as production, investment, operation and financial management of enterprises, and the impact of tax planning on enterprise tax office is also systematic and holistic. Only under certain circumstances, the basic plan of tax planning can be implemented in time, so as to achieve the ideal effect. If enterprises only plan for tax reduction, it is easy to have business risk problems. For example, the tax law requires enterprises to deduct interest on liabilities when corresponding to taxable income. Although debt financing has tax-saving effect, it can only play its value and practical role when the debt cost is lower than the investment income before interest and tax.
2. Policy risks
When tax planning is implemented, it is also prone to policy risks, which are mainly manifested in policy selectivity risk and policy variability risk. The so-called risk of policy choice is that enterprises, in order to have a comprehensive and systematic understanding of tax policies, eventually lead to ideological and cognitive deviations and pose a threat to tax planning. The risk of policy variability is the development of national economy, which will lead to policy changes in the process of development, which is a huge challenge and risk for tax planning of enterprises.
3. Operational risks
Because the tax planning work is carried out in advance, the real tax treatment is often affected by unexpected situations, which makes the enterprise have operational risks and restricts the rapid development of the enterprise. For example, the tax planning scheme formulated in the early stage is unscientific, does not conform to the actual operation of enterprises, and cannot follow the principle of cost-effectiveness, which will make enterprises fall into operational risks and become the key issue that needs to be paid attention to in current enterprise tax management. In addition, when implementing the tax planning work, the staff did not scientifically evaluate the actual operation system of the enterprise, and the planning work was not in place, which led to the tax planning work not being carried out as planned, resulting in additional costs and expenses.
Second, corporate tax risks. cause analysis
1. Operator's risk awareness
In the process of enterprise development, legal person change and equity transfer are inevitable. In order to enhance the industrial competitiveness and development strength of enterprises, it is necessary to change the business strategy and internal economic structure in time. However, in practice, due to the lack of certain risk awareness and the lack of understanding of the risks brought by the imperfect tax system of enterprises, there are problems of inadequate tax management and numerous tax risks, which will threaten the healthy operation of enterprises.
2. Enterprise management issues
In enterprise financial management, internal financial management is mainly reflected in the construction of financial system and cost accounting. The purpose of this work is to control the cost of enterprises, and then reduce the costs incurred in the production and operation of enterprises. If enterprises do not follow the state regulations in enterprise management, serious tax evasion will occur. For example, in order to evade taxes, enterprises will convert part of the cost quota obtained in actual operation into catering expenses and bus expenses to offset them, so as to achieve the purpose of tax evasion, which fundamentally violates the national tax law. However, enterprises are not aware of this kind of improper behavior, which still exists in large numbers and will eventually bring great tax risks to enterprises.
3. Accounting issues
In the financial management of enterprises, accounting work is the key, which has a great influence on the later financial work of enterprises. When carrying out accounting work, it is necessary to know the national tax law in time and calculate the tax payable by enterprises in combination with the tax law standards. Therefore, the authenticity and accuracy of data are very important in accounting. However, according to the current situation of enterprise tax management, it is known that enterprises pay attention to the distribution of interests and enterprise costs when carrying out accounting work. At the same time, there are problems in the quality of accounting personnel, and the quality level is uneven, which leads to serious problems in accounting work, that is, accounting data is untrue and inaccurate, which can not truly and effectively reflect the development and operation of enterprises at this stage, thus uniformly breeding tax risks.
Third, corporate tax risk response measures
1. Enhance the tax risk awareness of operators.
Today, with the overall improvement of enterprise development level, we should attach importance to the scientific development of enterprise tax risk, enhance the tax risk awareness of operators in time, and take tax planning as an important work of enterprise financial management in time. In order to fundamentally reduce tax risks, operators must have a correct attitude, avoid tax evasion for blind pursuit of economic interests, and then make a series of correct decisions to ensure the efficiency of the whole tax work and reduce tax risks, which is an important condition to ensure the healthy operation of enterprise finance.
2. Fully grasp the tax laws and policies.
When enterprises carry out tax planning, it is put forward in combination with the current tax policies and laws and regulations. To formulate a scientific and reasonable planning scheme, it is necessary to adjust the tax planning work on the basis of understanding the relevant laws and policies and combining the changes of policies and laws. In order to reduce the tax risk, enterprises should grasp the specific content and meaning of the current tax policy, clarify the boundaries of tax law, and then adjust the tax planning scheme in a targeted manner to minimize the economic losses of enterprises and ensure the basic economic interests. In this regard, enterprises should first ensure the scientific and legal nature of tax planning, ensure that all employees master tax knowledge and financial management knowledge, and understand and master the latest changes in tax policies and legal documents, so as to quickly adjust and reflect the actual effect of tax planning. Secondly, enterprises should also organize financial personnel and staff to learn tax law and tax knowledge, and make adjustments in combination with the latest tax policies to reduce the tax risk coefficient. In tax planning, staff should start from the actual situation of enterprise development in time, find out the profit growth point of tax revenue with the help of tax policy and economic change degree, so as to help enterprises maximize profits. However, what enterprises need to pay attention to is that they must grasp the tax policy scientifically and comprehensively, not generalize it, grasp the newly issued tax law and policy documents, build an information system platform for tax planning, and then keep abreast of the latest tax policies and specific plans for tax adjustment planning, which is the key condition to ensure the legitimacy of tax.
3. Optimize the tax risk assessment system
In order to reduce the probability of enterprise tax risk, it is necessary to optimize the whole tax risk assessment system and deal with tax planning problems in time to prevent negative impact on enterprises. Therefore, we should make full use of network equipment, build a fast and scientific tax planning system, evaluate and predict possible risk problems in tax planning, do a good job of pre-evaluation, in-process adjustment and post-event control, and curb risks to the maximum extent. In addition, it is necessary to build a special tax planning risk prediction and control system to form a tax risk control effect and achieve the effect of avoiding risks. At the same time, a tax planning department should be set up, which is mainly responsible for handling tax planning related matters scientifically and harmoniously.
Four. conclusion
To sum up, enterprises will inevitably encounter tax risks in the process of development, and the reasons leading to such risks, such as insufficient awareness of tax risks of operators, inadequate enterprise management, unscientific accounting and so on. , may lead to tax risks. In order to deal with the current problems, we should attach importance to the tax risk management of enterprises, enhance the attention of operators to tax, enhance the grasp and cognition of tax laws and policies, build a matching tax risk assessment mechanism, avoid a series of tax risks in time, and then create a more perfect tax risk response mechanism to promote the healthy development of enterprises.
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