Response to enterprise tax risk analysis paper
Abstract : Enterprises need to pay a certain amount of tax in the development process, which is an important element indispensable to the process of enterprise financial operations. In the enterprise management system, the tax risk will appear from time to time, but also the enterprise must bear, is unavoidable, therefore, in order to reduce the occurrence of tax risk, we must take certain measures in a timely manner, enhance the relevant personnel's knowledge of the tax risk, to take a series of measures to deal with, to ensure that the enterprise healthy and efficient operation. To this end, this paper analyzes and explores the enterprise tax risk analysis and response.
Keywords: enterprise; tax risk; causes; response
Enterprises in the development and operation of the process, the need to pay taxes to the tax department, combined with the country's changes in the tax policy, the type of business projects are different, the enterprise in the payment of taxes will be there are certain differences. When paying taxes, it is very easy to appear all kinds of risk problems, once the tax risk occurs, it will pose a threat to the economic interests of enterprises, affecting the standardized development of enterprises. In order to ensure the healthy and orderly development of enterprises, should pay attention to the analysis of tax risk, timely understanding of the causes of tax risk, and then put forward a scientific and effective response program.
First, the main types of enterprise tax risk
1. Operational risk
To carry out tax planning work, which involves the enterprise's production, investment, operation and financial management of a number of aspects of the tax planning on enterprise tax impact also has a systematic and holistic characteristics. Only in a particular environment, the basic program of tax planning can be implemented in a timely manner, so as to achieve the desired results. If an enterprise carries out planning work only for the purpose of reducing taxes, it is very easy to generate operational risks. For example, in the Tax Law requires enterprises to deduct the interest on liabilities in the taxable income, although there is a tax-saving effect of debt financing behavior, but only when the cost of liabilities is lower than the pre-interest and tax benefits of the investment can play a value significance and practical effects.
2. Policy risk
The implementation of tax planning, but also prone to policy risk, mainly manifested in the policy selectivity risk and policy change risk. The so-called policy selective risk is that enterprises in the tax planning work, in order to carry out a comprehensive and systematic understanding of the tax policy, ultimately leading to bias in thought and cognition, and then will pose a threat to the tax planning work. Policy change risk is the development of the national economy, will make in the development process to produce policy changes, which is a huge challenge and risk to the enterprise tax planning work.
3. Operational risk
As the tax planning work is carried out in advance, until the real tax treatment, often subject to the impact of unforeseen circumstances, so that the enterprise business risk, restricting the rapid development of enterprises. For example, the tax planning program formulated in the early stage is unscientific, not in line with the actual operation of the enterprise, and cannot follow the principle of cost-effectiveness, which will make the enterprise fall into the operational risk, and become a key issue that needs attention in the current enterprise tax management. In addition, the implementation of tax planning, the staff did not carry out a scientific assessment of the actual operation of the enterprise system, planning work is not in place, resulting in tax planning work can not be done according to the plan, which in turn generates additional costs and expenditures.
The causes of enterprise tax risk. Cause analysis
1. Operator risk awareness problem
The process of enterprise development, legal person change, equity transfer and so on are inevitable. In order to enhance the competitiveness of the enterprise industry and the development of strength, the need to change the business strategy, timely transformation of the internal economic structure. However, in actual operation, due to the lack of certain risk awareness of the operator, did not understand the risks brought about by the enterprise tax system is not sound, and then there is a tax management is not in place, the problem of tax risk, will threaten the healthy operation of the enterprise.
2. Enterprise management issues
Enterprises in the financial management, internal financial management work is mainly embodied in the construction of the financial system and cost accounting work, this work is carried out with the aim of realizing the control of enterprise costs, and then reduce the cost of the enterprise in the production and operation process. If the enterprise management, the enterprise is not in accordance with national regulations to be implemented, there will be a serious phenomenon of tax evasion and tax evasion. For example, in order to evade taxes, the actual operation of the enterprise will be part of the cost amount converted to food and drink and car expenses, etc., used as offset processing, and thus achieve the purpose of tax evasion, which fundamentally violates the national tax law, but the enterprise is not aware of the improper behavior, there are still a lot of such behavior, and ultimately, will be for the enterprise to bring a great deal of tax risk.
3. Accounting issues
In the financial management of enterprises, accounting work is very critical, which will have a great impact on the later financial work of enterprises. When carrying out accounting work, should be timely understanding of the national tax law, combined with the tax law standards to calculate the amount of tax payable by the enterprise, therefore, accounting, the authenticity and accuracy of the data is very critical. However, at present, enterprises in the tax management of the actual situation, know that enterprises in the accounting work, to focus on the distribution of benefits and enterprise costs, at the same time, the quality of accounting personnel have problems, the quality of the level of uneven, which makes the accounting work to produce a serious problem, that is, the accounting data is not real, imprecise, not a true and effective reflection of the current stage of the enterprise's development and operation of the realities, and then unified. The company's business is not a business, but it is a business.
Third, the enterprise tax risk countermeasures
1. Enhancement of the operator's awareness of tax risk
Nowadays, in order to comprehensively improve the level of development of the enterprise, should pay attention to the scientific development of the enterprise tax risk, and timely enhancement of the operator's awareness of the tax risk, in time to the tax planning as an important work of the financial management of the enterprise. The tax planning work should be regarded as an important work of the enterprise financial management in time. In order to fundamentally reduce the tax risk, the operator must have a correct attitude, not in order to pursue economic benefits and the phenomenon of tax evasion, tax evasion, and then make a series of correct decisions to ensure that the entire tax work carried out efficiently, in order to reduce the tax risk, is to ensure the healthy operation of the enterprise's financial important conditions.
2. Comprehensive grasp of tax laws and policies
Enterprises in the tax planning work, is a combination of existing tax policies and laws and regulations and put forward, the development of scientific and reasonable planning programs need to understand the relevant laws and policies on the basis of the combination of policy and legal changes in the adjustment of tax planning work. In order to reduce the tax risk, enterprises should control the specific content and meaning of the current tax policy in conjunction with the development of the actual situation, clarify the boundaries of the tax law, and then adjust the target tax planning program in order to minimize the enterprise's economic losses and ensure the basic economic benefits. In this regard, first, enterprises should ensure that tax planning work carried out scientifically and legally, to ensure that all staff to master the tax knowledge and financial management knowledge, understand and grasp the latest tax policy and changes in the legal documents, in order to make rapid adjustments to the actual effect of tax planning work to be reflected. Secondly, the enterprise should also organize financial personnel and staff to learn tax law and tax knowledge, combined with the latest tax policy to make adjustments to reduce the tax risk factor. To carry out tax planning, the staff should start from the actual situation of enterprise development in time, with the help of tax policy and the degree of economic change, to find the interest of the tax growth point, in order to help enterprises to maximize the profit. However, enterprises need to pay attention to is, must be scientific, comprehensive grasp of the tax policy, not to generalize, grasp the new tax law and policy documents, to create a tax planning information system platform, and then in a timely manner to understand the latest tax policy and understand the tax adjustments and planning for specific programs, which is to ensure that the tax legitimacy of the key conditions.
3. Optimize the tax risk assessment system
In order to reduce the probability of the occurrence of enterprise tax risk, it is necessary to optimize the entire tax risk assessment system, and deal with the tax planning problems in a timely manner, in order to prevent the enterprise from bringing a negative impact. Therefore, we should make full use of the network equipment to build a fast and scientific tax planning system, to assess and predict the possible risks in tax planning, and to do the assessment beforehand, the adjustment and control afterwards, so as to maximize the containment of risks. In addition, it is also necessary to build a special tax planning risk prediction and control system to form a tax risk control effect, in order to achieve the effect of risk avoidance. At the same time, the tax planning department should be constructed, mainly for tax planning related matters for scientific processing and unified coordination.
Fourth, conclusion
In summary, enterprises in the development process will inevitably encounter tax risks, resulting in the occurrence of such risks from the perspective of the reasons, such as the operators of the tax risk awareness is not strong, the enterprise management is not in place, unscientific accounting and so on, can lead to tax risks. In order to cope with the current problems, we should pay attention to the enterprise tax risk management, enhance the degree of attention of the operators of the tax, enhance the grasp of the tax law and policy and cognition, and build a matching tax risk assessment mechanism, in time to avoid a series of tax risks, in order to create a more perfect tax risk coping mechanism, and then promote the healthy development of enterprises.
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