Calculus Logic Function in Tax Risk Avoidance in Different Stages of Enterprises

• Autores: Na Wang, Yanmin Guan
• Localización: Applied Mathematics and Nonlinear Sciences, ISSN-e 2444-8656, Vol. 8, Nº. 1, 2023, págs. 1889-1900
• Idioma: inglés
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• Resumen

  • During the entire development process of corporate tax risks, these risks will show different tax characteristics, which will result in four stages of tax risk evolution: the incubation stage, the development stage, the deterioration stage and the outbreak stage. During the evolution of tax risks and the establishment of an earlywarning mechanism, enterprises are facing both internal and external environments. Fromthe internal perspective, the company's business management philosophy, the quality of its staff, and the tax riskmanagement system and procedures of the company will affect the establishment of tax risk and early warningmechanisms; from an external understanding, the regional tax environment, the country's financial legal system, and the company's Social relations are also important factors that must be considered in constructing a tax riskearly warning mechanism. From the perspective of supporting conditions, in order to optimize the corporate taxrisk early warning mechanism, this article considers the following aspects: first, the establishment of an effective internal tax risk control system for enterprises; second, the establishment of a systematic and effective tax riskcontrol procedures; third, Efforts to adapt to the macro environment and actively respond to tax risks; Fourth, adopt effective tax planning skills; Fifth, improve the quality of tax risk prevention for all employees. Whendiscussing the realization of the goal of the tax risk early warning mechanism, the author uses calculus knowledge to make logical derivation; in the risk attitude and tax risk early warning selection, geometric figures are used to describe people's behavioural guidelines intuitively; in the construction of the early warningmechanism, the scoring method Visually integrated the values of various tax risk warning indicators