In the new era, especially after the full implementation of the "reform of the camp", it not only brings great changes to the enterprise tax system, but also brings new challenges to management issues such as contract signing, pricing methods and supplier selection, and may bring greater risks to enterprises.

I. Procedural risks:

In the new era, enterprises have experienced new regulations such as "three certificates in one" and "five certificates in one". In addition, new tax policies are constantly emerging, and there are more and more requirements for tax declaration, payment and other procedures. Financial personnel of enterprises are required to handle them in time according to the procedures, time and relevant materials required by tax authorities, otherwise it will bring tax risks to enterprises. According to Article 62 of the Law on the Administration of Tax Collection, if a taxpayer fails to file tax returns within the prescribed time limit, the tax authorities may order it to make corrections within a time limit and impose a fine of less than 2,000 yuan.

Second, the taxpayer identity choice risk:

Taxpayers are divided into general taxpayers and small-scale taxpayers, and the tax basis, tax methods and tax rates of the two taxpayers are different. The tax calculation method of general taxpayers is current tax payable = current output tax-current input tax, and simple tax calculation method is applicable to small-scale taxpayers. Different corporate identities have different impacts on business and tax burden, and ordinary taxpayers cannot be converted into small-scale taxpayers. Therefore, the identity of taxpayers should be planned reasonably to reduce the tax burden and risk.

Three. Risks of applicable tax rate:

Many enterprises involve many businesses with different tax rates. For example, the tax rates involved in invoicing customers by construction enterprises mainly include 17% (commodity sales), 1 1%, 6%, 3% and so on. And the hotel catering industry mainly involves 17% (commodity sales) and 13% (agricultural product sales). According to the provisions of Article 39 in the annex of Caishui [2016] No.36 document, if a taxpayer concurrently sells goods, services, intangible assets or real estate and applies different tax rates or collection rates, the sales at different tax rates or collection rates shall be accounted for separately; If it is not accounted for separately, a higher tax rate shall apply. Therefore, if there are different tax rates in the taxpayer's sales business, the specific items, tax exemption amount and tax rate should be listed separately in the invoice to avoid increasing the corporate tax burden.