Applied Mathematics and Nonlinear Sciences
Journal license

Journal

Applied Mathematics and Nonlinear Sciences


Volume
& Issue

Volume 7, Issue 2


Published
on

July 15, 2022


Pages

1889-1900


DOI

Article

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

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Authors

Na Wang Affiliation:
School of Economics and Management, Cangzhou Jiaotong College, Huanghua, 061100, China
and Yanmin Guan Affiliation:
School of Economics and Management, Cangzhou Jiaotong College, Huanghua, 061100, China


Abstract

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 early warning mechanism, enterprises are facing both internal and external environments. From the internal perspective, the company’s business management philosophy, the quality of its staff, and the tax risk management system and procedures of the company will affect the establishment of tax risk and early warning mechanisms; 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 risk early warning mechanism. From the perspective of supporting conditions, in order to optimize the corporate tax risk 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 risk control 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. When discussing 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 warning mechanism, the scoring method Visually integrated the values of various tax risk warning indicators.


Keywords

Tax risk, early warning mechanism, risk appetite, early warning index, 13E21


Citation

Wang, N. & Guan, Y. (2022). Calculus logic function in tax risk avoidance in different stages of enterprises. Applied Mathematics and Nonlinear Sciences, 7(2), 1889–1900. https://doi.org/10.2478/amns.2022.2.0176

Published by: Engineering Journals

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