Research On Tax Risks And Preventive Measures Of Enterprises In China

In recent years,with the rapid development of Chinese economy,the environment of tax collection has undergone great changes.Tax collection depends more and more on big data and becomes more and more systematized.At the same time,tax risks of enterprises are becoming more and more prominent.Tax risks will not only disturb the environment of tax collection and affect the national tax revenue,but also lead to the developmental crisis of enterprises.With the continuous optimization of Chinese tax collection environment,it is particularly important for enterprises to avoid tax risks,which gradually becomes a long-term and stable development of enterprises.Therefore,how to avoid tax risks has become a matter of great concern to enterprises.On the basis of theoretical analysis,this paper combs the present situation of enterprises' tax risks,and analyzes the problems existing in the prevention of enterprise' tax risks.In order to better analyze enterprise' tax risks,taking G enterprise as an example,through quantitative analysis,this paper analyzes the main manifestations of enterprise's tax risks and the reasons for forming tax risks,and finally puts forward suggestions for enterprises to guard against tax risks.This article mainly includes four parts.Firstly,the basic theory of tax risks including tax compliance theory,internal control theory,butterfly effect theory and informational asymmetry theory as the theoretical basis of tax risks.Secondly,the present situation of enterprises' tax risks and the problems existing in the prevention of tax risks.This paper analyzes the present situation of tax risks in enterprises from three aspects: awareness of tax risks' prevention,improper accounting treatment and inaccurate implementation of tax policies,and summarizes problems of inadequate implementation of internal control system,lack of tax business monitoring and inaccurate holding tax policies.Thirdly,taking G enterprise as an example,this paper analyzes the main manifestations of enterprises' tax risks,and summarizes the reasons for enterprises' tax risks from the aspects of weak awareness of tax risks' prevention,imperfect prevention mechanism,lack of complete tax-related monitoring and internal and external information asymmetry.Finally,the paper puts forward the countermeasures and suggestions for enterprises to guard against tax risks: firstly,strengthening the awareness of tax risks' prevention and improving tax compliance;secondly,standardizing accounting treatment to reduce tax risks caused by accounting treatment;thirdly,enhancing the business quality of enterprises' tax collectors to ensure the accurate implementation of tax policies;fourthly,implementing internal control system and improving tax risks' guarding mechanism;fifth,establishing supervision mechanism combining internal and external factors to prevent tax risks in the course of operation;sixth,establishing communication mechanism of information to reduce tax risks caused by informational asymmetry.