Modern Economics & Management Forum

With the introduction of tax and fee reduction policies and the digital transformation of tax collection and management, the tax benefits enjoyed by enterprises have gradually increased, while tax collection and management have been gradually strengthened, and the potential tax risks of enterprises have gradually emerged as well as the risk of being audited by the tax authorities has gradually climbed. Tax risk will not only bring property loss to enterprises, but also may cause reputation loss and even be subject to legal sanctions. While tax risk hinders the sustainable development of enterprises, it also has a far-reaching impact on the macro-economy due to the importance of taxation. This paper will focus on the current tax environment in China, which combines strictness and leniency, to analyse corporate tax risks caused by non-subjective factors, and provide a series of tax management tools for enterprises to deal with these tax risks. In this way, it will help enterprises to improve tax compliance and reduce tax-related offences, while avoiding the impact of tax burden on enterprises.