What are the preventive measures against tax risks?

1. Improve the internal control system of enterprises

At present, China's financial accounting system and enterprise accounting standards are basically perfect, and the tax system is gradually improving, but the difference between financial accounting and tax law will exist for a long time. In order to avoid tax risks, enterprise financial workers must grasp the above differences and try their best to pay taxes correctly. This objective requirement is reflected 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 to establish an operable and easy-to-control internal financial reporting organization information system on the premise of strictly mastering traditional financial internal control means.

2. Improve the tax agency system

Tax agency, that is, tax agents handle tax matters on behalf of taxpayers and withholding agents within the scope of agency stipulated by national laws and regulations. If small enterprises do not have the ability of independent tax accounting, they can choose an external tax agency to do it for them, but they must choose a tax agency that is legal and compliant and has high credibility. Once a stable entrustment relationship is formed, we can cooperate for a long time because we know more about the relevant situation of the enterprise and should not change it frequently.

(B) to build a tax risk forecasting system

Enterprises should regularly, comprehensively, systematically and continuously collect relevant internal and external information, find tax risks in their 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 enterprises' tax management objectives, and thus determine the focus and strategy of risk management.

Generally speaking, enterprises should combine their own tax risk management mechanism and actual operation, focusing on identifying the following tax risk factors:

1. Management's awareness of tax compliance and attitude towards tax risks;

2. Professional ethics and professional ability of tax-related business personnel;

3 enterprise organization, operation mode and business process;

4. Technical investment in tax administration and application of information technology;

5. The financial status, operating results and cash flow of the enterprise;

6. Design and implementation of enterprise-related internal control system;

7. The economic situation, industrial policies, market competition and industry practices faced by enterprises;

8. Compliance of enterprises with laws, regulations and regulatory requirements.

(C) timely monitoring of tax risks

It is the key for enterprises to prevent tax risks by evaluating and forecasting tax risks and taking corresponding measures to resolve them. In the daily operation process, we should actively identify and evaluate the future tax risks of enterprises, comprehensively use various analytical methods and means, and comprehensively and systematically predict various information and financial data of the internal and external environment of enterprises. For example, analyze the possibility, severity and impact of tax risks to understand the negative impact of tax risks.

On the basis of a correct assessment of tax risks, enterprises should also strengthen the timely monitoring of tax risks, especially before the occurrence of tax obligations, systematically review and rationally plan the whole business process of enterprises, so as to achieve zero tax risks as much as possible. In the specific process of implementing monitoring behavior, it is necessary to review tax matters reasonably and legally, plan the implementation strategy of tax matters reasonably, and constantly analyze and adjust the tax payment mode, calculate its tax burden, and formulate corresponding feasible tax payment plans.