Research for tax risk control by taxpayer

(1)纳税人应承担的纳税风险有以下几种：(1)审计风险；(2)意外税务风险；(3)诉讼风险；(4)私人交易阻碍风险。首先，当税务机关行使调查权进行场所审计时，扰乱了私人生活的安宁。地方审计损害了纳税人的社会信任度。这些被称为审计风险。其次，最大的问题是意想不到的税收风险，作为纳税人的税收风险。即纳税人的纳税申报单被税务机关更正，纳税人面临意想不到的更高税收。第三，如果纳税人必须对税务评估进行行政上诉或诉讼，可能会浪费大量的时间和成本，而且没有胜诉的希望。这是一种诉讼风险。最后，私人交易阻碍风险是指纳税人必须改变或解决已经进行的私人交易，在一开始没有预料到的税收评估解决的情况下。(2)审计风险在审计开始前难以控制。但也有可能在审计结束后，通过与税务机关的协商来衡量是否达成一致，从而摸索出双方都满意的解决方案。然而，审计过程中的协议仅在法律约束力方面较弱。(3)非预期税收风险由该协议控制，该协议体现在预先定价协议转让定价调整上。(4)也有可能通过协议控制诉讼风险，即诉讼和解。但从无代表不纳税原则的角度来看，应禁止税收诉讼中的和解。

(1)The tax risks that a taxpayer should take are the following risks. (1)audit risk, (2)unexpected taxation risk, (3)litigation risk, (4)private transaction hindrance risk. First of all, the peace of the private life is disturbed, when the place audit is carried out as an exercise of the investigation right of the Tax Authority. The social confidence of the taxpayer is injured by the place audit. These are called as audit risk. Next, the biggest thing is unexpected taxation risk as the tax risk of the taxpayer. That is, the tax return of a taxpayer is corrected by the Tax Authority and the taxpayer is exposed to unexpected higher taxation. Thirdly, if the taxpayer must do administrative appeal or lawsuit against the tax assessment, he may possibly loss a lot of time and cost and also there is not the prospect of winning the tax suit. This is a litigation risk. Last, the private transaction hindrance risk means that a taxpayer must change or, solved the private transaction which was already carried out, in the case that the tax assessment that did not expect at the beginning settled.(2)It is difficult to control the audit risk before the audit start. But it is possible that solution both are satisfied is groped by measuring an agreement through the discussion with the Tax Authority after the audit. Yet, the agreement in an audit process is only weak in terms of legal binding force.(3)The unexpected taxation risk is controlled by such agreement that is symbolized on the advance pricing agreement transfer pricing adjustment.(4)It is also possible that the litigation risk may be controlled by the agreement, in other words, reconciliation in litigation. But the reconciliation in tax litigation should be prohibited from a viewpoint of no taxation without representation rule.