How to guard against corporate tax risks?

The risk of tax planning exists objectively, but it can also be prevented and controlled. As far as tax planning of small and medium-sized enterprises is concerned, risk prevention should mainly start from the following aspects:

First, correctly understand tax planning and standardize basic accounting work. The decision-making level of small and medium-sized enterprises must establish the concept of paying taxes according to law, which is the premise of successful tax planning; It is the basic premise of tax planning for enterprises to establish complete and standardized financial accounting books, vouchers and statements according to law and carry out correct accounting treatment. Whether tax planning is legal. First of all, you have to pass the tax inspection, which is based on the accounting vouchers and records of the enterprise. Therefore, small and medium-sized enterprises should obtain and keep enterprise accounting vouchers and records according to law, standardize the basic accounting work, and provide reliable basis for improving the effect of tax planning.

Second, establish a sensitive risk awareness and pay close attention to the changes and adjustments of tax policies. Due to the complex and changeable business environment of enterprises, uncertain events occur from time to time, and the risks of tax planning are ever-present. Therefore, when implementing tax planning, small and medium-sized enterprises should fully consider the risks of the planning scheme before making decisions. Tax law is often revised and improved with the change of economic situation or in order to meet the needs of policies, and its revision times are more frequent than other legal norms. In tax planning, small and medium-sized enterprises should make full use of modern advanced computer networks, newspapers and other media to establish a tax planning information system suitable for their own characteristics, collect and sort out tax policies related to business operations and their changes, timely grasp the impact of tax policy changes on tax-related matters of enterprises, accurately grasp the legislative purpose, and timely adjust tax planning plans to ensure that tax planning activities of enterprises are implemented within the scope of tax law.

Third, create a good relationship between tax enterprises. Under the condition of modern market economy, taxation has the functions of fiscal revenue and economic adjustment. In order to encourage taxpayers to act according to their own wishes, the government regards the implementation of tax differential policy as an important means to adjust industrial structure, expand employment opportunities and stimulate national economic growth. It is quite flexible to formulate different types of tax policies, and tax law enforcement agencies have greater discretion because of the different specific tax collection and management methods in different places. Therefore, small and medium-sized enterprises should strengthen their understanding of the working procedures of the tax authorities, strengthen contact and communication, and strive to reach an agreement with the tax authorities in their understanding of the tax law, especially in dealing with some vague and new things, and get recognition from the tax authorities and taxpayers.

Fourth, implement the principle of cost-effectiveness to maximize the overall benefits of enterprises. When small and medium-sized enterprises choose tax planning schemes. Only by following the principle of cost-effectiveness can we ensure the realization of tax planning objectives. When any planning scheme is implemented, taxpayers will inevitably pay the tax planning cost for the implementation of the scheme while gaining some tax benefits. Only when the hidden cost in the planning scheme is fully considered and the tax planning cost is less than the income, the tax planning scheme is reasonable and acceptable. Enterprises should pay attention not only to the tax burden of individual taxes, but also to the overall tax burden. A successful tax planning scheme is inevitably the result of the optimal selection of various tax schemes. The standard of the best choice is not the minimum tax burden, but the maximization of the overall interests of the enterprise under the condition of relatively small tax burden. In addition, when choosing a tax planning scheme, we should not only focus on the scheme that pays the least tax in a certain period, but also consider obeying the long-term development strategy of the enterprise and choosing the tax planning scheme that can maximize the overall interests of the enterprise.

Fifth, improve the success rate of tax planning with the help of "external brain". Tax planning is a high-level financial management activity and systematic engineering, which requires planners not only to be proficient in tax law and accounting, but also to be familiar with professional knowledge such as investment, finance, trade and logistics. It is very professional and needs a special planner to operate it. Due to the limitation of specialty and experience, small and medium-sized enterprises may not be able to do it independently. Therefore, for projects that you are not competent for, you should hire tax planning experts (such as registered tax agents) to improve the standardization and rationality of tax planning, complete the formulation and implementation of tax planning programs, and further reduce the risks of tax planning.