Tax risks can be classified according to different standards. (1) Different sources of tax risks The tax risk can be divided into two categories according to its source: . The risk of diligently paid taxes and evening taxes from law enforcement departments such as tax bureaus and other law enforcement departments ; 2. The risk of multi -payment and early taxation from itself. As soon as the tax risk was mentioned, many taxpayers thought of the risks caused by the taxation and taxation fines by the tax bureau. This is a relatively common tax risk from the tax bureau due to less taxation and evening taxes. Correspondingly, the risk of multi -payment and early taxation from its own, and the risk of preventing and controlling. only understanding risks from the above two perspectives is to fully understand tax risks, and it is possible to build a complete tax risk prevention and control system with complete content and complete system. (2) Different content tax risks The content according to tax risk, tax risks can be divided into: . The risk of specific taxes, such as VAT risks, corporate income tax risks, etc.; 2. The risks of daily management, such as the risks generated by violating tax declaration, tax registration, invoice management, etc. (3) Tax risks of different properties The tax risk can be divided into: 1, tax evasion and other tax violations of tax violations according to the nature of the tax -related behavior and its severity; 2. Payment of more taxes such as incompetence and illegal regulations.
Tax risks can be classified according to different standards.n(1) Tax risks of different sourcesnTax risk can be divided into two categories according to its source::nOne is the risk of paying taxes and evening taxes from law enforcement departments such as the Taxation Bureau;nOne is the risk of paying more taxes and early taxes from its own.nWhen it comes to tax risks, many taxpayers think of the risks caused by the taxation and taxation fines by the tax bureau. This is a relatively common tax risk from the tax bureau due to less taxation and evening taxes. Correspondingly, the risk of multi -payment and early taxation from its own, and the risk of preventing and controlling.nOnly when you understand the risks from the above two perspectives, can you fully understand the tax risks, and can you build a full -scale and complete tax risk prevention and control system.n(2) Tax risks of different contentnAccording to the content of tax risk, the tax risk can be divided into:nThe risks of specific taxes, such as VAT risks, corporate income tax risks, etc.;nThe risks of daily management, such as the risks generated by violating tax declarations, tax registration, invoice management, etc.n(3) Tax risks of different propertiesnAccording to the nature of the tax -related behavior and its severity, the tax risk can be divided into:nRisks of taxation such as tax evasion and other taxes;nPayment of more taxes such as non -violations of laws and regulations.nGenerally speaking, the risks of taxation such as tax evasion are risks with harsh nature and serious consequences. Compared with general tax compliance risks, they should pay great attention.
In daily work, accounting is unwilling to see its own company. It is inspected by tax -related risks. There are many contents involving tax risks, such as invoice risks, VAT risks, accounts risk, taxation declaration risk , Personal income tax risk, corporate income tax risk, etc.
. Invoice risk
The audit of the tax department on the invoice is becoming more and more stringent, but there are still some accounting to enroll the company's expenses through false invoices, increasing the cost of the company's expenses It is even used to deduct the input tax for deducting the deduction of input tax. During the work, the accounting received some unqualified invoices, such as the taxpayer identification number was not filled in, the invoice remarks need to be filled in, there are no invoice lists, incorrect tax class codes, etc. Let the other party reorganize.
. VAT tax risk
Couns used for non -value -added taxable projects, exemption of VAT projects, collective benefits and personal consumption, and non -normal losses ( For labor services), the amount of input tax should be transferred in accordance with the regulations, but some taxpayers have not transferred the input tax in accordance with the regulations. Some taxpayers include the company's simple tax calculation projects in general tax calculation in the tax treatment. In order to make the sales not exceeding the preferential VAT standards, it deliberately used some VAT invoices.
. Tax declaration tax risks
The taxpayer did not declare in accordance with regulations during the declaration process. It obviously did not meet the zero declaration standards, and zero declaration must be performed in violation of regulations. When paying tax declaration, the taxable tax payable for the value -added tax reduction record is zero, and it does not mean that it can be declared zero. Instead, it should be reported to the tax authority truthfully. In addition, some enterprises have unprepared income and do not declare in accordance with regulations.
. Personal income tax risk
The salary and salary expenditure incurred in enterprises should comply with the scope of salary and rationality stipulated in the tax law. The performance rewards of the unit employees shall be included in the income of the employee's taxable income according to the cost of the incurred, merge with the current salary salary, and pay personal income tax in accordance with the "salary and salary income" project. The subsidies and subsidies paid to each unit's employees in the benefits and union funds are not a tax -free benefit fee shall be paid in accordance with the regulations to pay the personal income tax of the salary and salary income. In addition, if enterprise employees enjoy special deductions for personal income tax, they must be retained in accordance with regulations.
5. Enterprise income tax risks
It if the company's sales goods are paid, the income is confirmed when the receipt is completed; Confirm the income when issuing the product. In order to promote the sales of commodities, the price deduction given by commodity prices is a commercial discount. If the sales of commodities involve commercial discounts, the sales product income amount shall be determined in accordance with the amount of the commercial discount. There are foreign investment, and the dividend and dividend of investment income should be incorporated into the total income.
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Tax risks can be classified according to different standards.
(1) Different sources of tax risks
The tax risk can be divided into two categories according to its source:
. The risk of diligently paid taxes and evening taxes from law enforcement departments such as tax bureaus and other law enforcement departments ;
2. The risk of multi -payment and early taxation from itself.
As soon as the tax risk was mentioned, many taxpayers thought of the risks caused by the taxation and taxation fines by the tax bureau. This is a relatively common tax risk from the tax bureau due to less taxation and evening taxes. Correspondingly, the risk of multi -payment and early taxation from its own, and the risk of preventing and controlling.
only understanding risks from the above two perspectives is to fully understand tax risks, and it is possible to build a complete tax risk prevention and control system with complete content and complete system.
(2) Different content tax risks
The content according to tax risk, tax risks can be divided into:
. The risk of specific taxes, such as VAT risks, corporate income tax risks, etc.;
2. The risks of daily management, such as the risks generated by violating tax declaration, tax registration, invoice management, etc.
(3) Tax risks of different properties
The tax risk can be divided into:
1, tax evasion and other tax violations of tax violations according to the nature of the tax -related behavior and its severity;
2. Payment of more taxes such as incompetence and illegal regulations.
Tax risks can be classified according to different standards.n(1) Tax risks of different sourcesnTax risk can be divided into two categories according to its source::nOne is the risk of paying taxes and evening taxes from law enforcement departments such as the Taxation Bureau;nOne is the risk of paying more taxes and early taxes from its own.nWhen it comes to tax risks, many taxpayers think of the risks caused by the taxation and taxation fines by the tax bureau. This is a relatively common tax risk from the tax bureau due to less taxation and evening taxes. Correspondingly, the risk of multi -payment and early taxation from its own, and the risk of preventing and controlling.nOnly when you understand the risks from the above two perspectives, can you fully understand the tax risks, and can you build a full -scale and complete tax risk prevention and control system.n(2) Tax risks of different contentnAccording to the content of tax risk, the tax risk can be divided into:nThe risks of specific taxes, such as VAT risks, corporate income tax risks, etc.;nThe risks of daily management, such as the risks generated by violating tax declarations, tax registration, invoice management, etc.n(3) Tax risks of different propertiesnAccording to the nature of the tax -related behavior and its severity, the tax risk can be divided into:nRisks of taxation such as tax evasion and other taxes;nPayment of more taxes such as non -violations of laws and regulations.nGenerally speaking, the risks of taxation such as tax evasion are risks with harsh nature and serious consequences. Compared with general tax compliance risks, they should pay great attention.
In daily work, accounting is unwilling to see its own company. It is inspected by tax -related risks. There are many contents involving tax risks, such as invoice risks, VAT risks, accounts risk, taxation declaration risk , Personal income tax risk, corporate income tax risk, etc.
. Invoice risk
The audit of the tax department on the invoice is becoming more and more stringent, but there are still some accounting to enroll the company's expenses through false invoices, increasing the cost of the company's expenses It is even used to deduct the input tax for deducting the deduction of input tax. During the work, the accounting received some unqualified invoices, such as the taxpayer identification number was not filled in, the invoice remarks need to be filled in, there are no invoice lists, incorrect tax class codes, etc. Let the other party reorganize.
. VAT tax risk
Couns used for non -value -added taxable projects, exemption of VAT projects, collective benefits and personal consumption, and non -normal losses ( For labor services), the amount of input tax should be transferred in accordance with the regulations, but some taxpayers have not transferred the input tax in accordance with the regulations. Some taxpayers include the company's simple tax calculation projects in general tax calculation in the tax treatment. In order to make the sales not exceeding the preferential VAT standards, it deliberately used some VAT invoices.
. Tax declaration tax risks
The taxpayer did not declare in accordance with regulations during the declaration process. It obviously did not meet the zero declaration standards, and zero declaration must be performed in violation of regulations. When paying tax declaration, the taxable tax payable for the value -added tax reduction record is zero, and it does not mean that it can be declared zero. Instead, it should be reported to the tax authority truthfully. In addition, some enterprises have unprepared income and do not declare in accordance with regulations.
. Personal income tax risk
The salary and salary expenditure incurred in enterprises should comply with the scope of salary and rationality stipulated in the tax law. The performance rewards of the unit employees shall be included in the income of the employee's taxable income according to the cost of the incurred, merge with the current salary salary, and pay personal income tax in accordance with the "salary and salary income" project. The subsidies and subsidies paid to each unit's employees in the benefits and union funds are not a tax -free benefit fee shall be paid in accordance with the regulations to pay the personal income tax of the salary and salary income. In addition, if enterprise employees enjoy special deductions for personal income tax, they must be retained in accordance with regulations.
5. Enterprise income tax risks
It if the company's sales goods are paid, the income is confirmed when the receipt is completed; Confirm the income when issuing the product. In order to promote the sales of commodities, the price deduction given by commodity prices is a commercial discount. If the sales of commodities involve commercial discounts, the sales product income amount shall be determined in accordance with the amount of the commercial discount. There are foreign investment, and the dividend and dividend of investment income should be incorporated into the total income.
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