Small and medium sized enterprises income tax planning risk and prevention information who has

Reasonable tax avoidance is possible, and it is not necessary to be suspected of deliberate tax evasion.

1. The risk of not paying taxes in accordance with the law, that is, the daily tax accounting of the enterprise is operated according to the regulations from the surface or partially, but due to the lack of grasp of the relevant tax policies, it essentially forms tax evasion and suffers tax penalties;

2. There is a misunderstanding among decision-makers, one-sidedly believing that tax planning is a matter for financial personnel, and has nothing to do with other departments or thinks that as long as the relationship with the tax bureau is good, there is something to be dispersed to be equal through dredging and blind operation, and it is easy to form a tax high-speed risk Qi Mingxin.

3. In the process of systematic tax planning, the integrity of the tax policy is not grasped enough, resulting in tax planning risks. For example, in the process of enterprise restructuring, merger and division, tax planning involves a variety of tax incentives, if it cannot be systematically understood, it is easy to have the risk of planning failure.

The specific measures for tax planning risk prevention are as follows:

1. The first point is to improve the internal control system of the enterprise

At present, China's financial accounting system and enterprise accounting standards are basically perfect, and the taxation system is gradually improving, but the differences between financial accounting and tax law regulations will exist for a long time. In order to avoid tax risks, enterprise financial workers must grasp the above differences, try to do the correct tax payment, this objective requirement is embodied in the improvement of the internal control system of the enterprise, that is, the enterprise should be committed to the improvement of the management level of the town and the enhancement of risk awareness, under the premise of strictly grasping the traditional financial internal control means, the modern knowledge and technology) JDP full use, the establishment of a set of operational, easy to control of the internal financial reporting organization information system.

2. Point 2: Improve the tax system

Taxation refers to the general term of various acts of taxpayers and withholding agents to handle tax matters on behalf of taxpayers and withholding agents within the scope of national laws and regulations.

At present, most of China's tax agencies have a greater connection with the tax authorities, in order to promote the better development of the tax industry, the tax agencies should be in accordance with the unified management of the industry, in the first scope, charging standards, service quality and other aspects of the gradual standardization, and gradually grow into independent practice, self-responsibility, self-restraint, self-management, self-development of social intermediary organizations.

3. Point 3: Clarify the rights of taxpayers

In the actual process of tax administration, taxation often only focuses on the taxpayers' legal obligations to be fulfilled, and ignores the rights of taxpayers. Due to the influence of the market economy, people are paying more attention to the right to pay taxes, and in order to realize that any economic entity can benefit from the tax payment arrangement, the rights of taxpayers should be clarified.

4. The fourth point is to correctly evaluate tax risks

Assessing the tax risk and taking corresponding measures to resolve the risk is the key to preventing the tax risk of the enterprise. In the process of daily operation, the future tax risks of the enterprise should be actively identified and evaluated, and various analysis methods and means should be comprehensively and systematically used to comprehensively and systematically improve various information and financial data of the internal and external environment of the enterprise. For example, analyze the likelihood, severity and impact of tax risks to understand the negative effects of tax risks.

5. Point 5: Timely monitoring of tax risks:

On the basis of the correct evaluation of tax risks, enterprises should also strengthen the timely monitoring of tax risks, especially before the occurrence of tax obligations, systematically review and rationalize the whole process of enterprise operation, so as to achieve zero risk of enterprise taxation as much as possible.

In the specific process of implementing monitoring behaviors, it is necessary to reasonably and legally review tax matters, reasonably plan the implementation strategy of tax matters, etc., and continuously analyze and adjust the tax payment model, determine its tax burden, and formulate a corresponding feasible tax plan.

Legal analysis: Since tax planning is a decision made before the occurrence of economic behavior, and tax regulations are time-sensitive, coupled with the intricacies of business environment factors and other factors, it is uncertain and contains greater risks. Therefore, enterprises should fully consider the risk factors when making tax planning.

Legal basis: Article 56 of the Constitution of the People's Republic of China Citizens of the People's Republic of China have the obligation to pay taxes in accordance with the law.

1. Risks caused by unstable tax policies.

China's tax policy often has new additions and adjustments, which on the one hand provides space for enterprises to plan for taxation, and on the other hand, it brings risks to enterprises. If there is a change in the tax policy during the planning period, it is possible that the planning plan designed according to the original tax policy will change from legal to illegal, from reasonable to unreasonable, thus generating planning risks.

2. Risks caused by low legal level.

The process of tax planning is the process of finding those factors that affect the tax payable of the enterprise and using these factors to effectively control the tax revenue. From the current point of view, China's existing tax laws and regulations involve limited tax controllable factors, and a large number of planning bases (preferential tax policies, financial and tax accounting differences, etc.) appear in the form of interim regulations, departmental rules, red-headed documents, etc., lacking uniformity and seriousness. These administrative regulations and documents are often not clear enough, and enterprises carrying out tax planning based on these administrative rules and normative documents may fail due to a wrong understanding of the spirit of the tax law.

3. Risks caused by ignorance of tax policies.

Because China's preferential tax policies are very time-sensitive, and each preferential policy generally has clear conditions and geographical limitations. It is precisely these characteristics that make many taxpayers lose the opportunity to enjoy tax incentives because they can fully understand the preferential tax policies, or because they do not understand them in a timely and thorough manner, or because they make mistakes in the operating procedures of tax planning, thus losing the tax benefits that they could have obtained.

4. Risks caused by improper project selection.

Tax planning involves various fields such as enterprise financing, investment, production, operation, and distribution, and involves almost all taxes such as value-added tax, income tax, and business tax. However, due to the fact that the specific situation of each enterprise is very different, some tax planning may involve one project and one tax, and some may involve multiple projects and multiple taxes, some are single and some are comprehensive. If the enterprise does not make reasonable choices to carry out the planning, and the operating procedures are not standardized, the probability of successful planning will inevitably be low.

The risk of tax planning is essentially the price paid for the failure of tax planning activities for various reasons. Specifically, the risks of tax planning mainly include the following aspects: First, there are misunderstandings among decision-makers, one-sidedly believing that tax planning is a matter of financial personnel and has nothing to do with other departments, or thinking that as long as the relationship with the tax bureau is good, something can be done through dredging and blind operation, and it is easy to form tax risks.

The second is the risk of not paying taxes in accordance with the law, that is, the daily tax accounting of the enterprise is operated according to the regulations on the surface or partially, but due to the lack of grasp of the relevant tax policies, it essentially forms tax evasion and thus suffers tax penalties. Third, in the process of systematic tax planning, the integrity of the tax policy is not grasped enough, resulting in tax planning risks. For example, tax planning in the process of enterprise restructuring, merger and division involves a variety of tax incentives, if it cannot be systematically understood, it is easy to have the risk of planning failure.

Fourth, the risk of insufficient application and implementation of relevant preferential tax policies, such as enjoying the preferential treatment of welfare enterprises due to the insufficient proportion of "four disabled" personnel, and enjoying the tax incentives related to environmental protection due to the insufficient proportion of renewable resources.

In addition, there is a risk that the results of the planning and the cost of the planning outweigh the losses, such as the situation of the enterprise is not comprehensively compared and analyzed, or the planning direction is inconsistent with the overall goal of the enterprise, and on the surface there are results, but in fact the enterprise does not get benefits from it.

The risk of tax planning is objective, and enterprises must establish risk awareness when carrying out tax planning, carefully analyze various factors that may lead to risks, and actively take effective measures to prevent and reduce risks, so as to avoid falling into the trap of tax evasion, so as to achieve the purpose of tax planning.

First, establish a risk awareness of tax planning, based on precaution.

Second, it is necessary to study tax policies in a timely and systematic manner, and accurately understand and grasp the connotation of tax policies.

Third, strengthen the contact with the local tax authorities and fully understand the characteristics and specific requirements of local tax collection and administration.

Fourth, implement the principle of cost-effectiveness and maximize the overall benefits of the enterprise.

Fifth, with the help of "external brains", hire tax planning experts to improve the authority and reliability of tax planning.