Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025)

Tax Risk Analysis Based on Personal Income Tax and Value-Added Tax

Authors
Meiling Tan1, *
1Economics School of AnHui University, No. 111 Jiulong Road, Shushan District, Hefei City, Anhui Province, China
*Corresponding author. Email: 2112761472@qq.com
Corresponding Author
Meiling Tan
Available Online 14 August 2025.
DOI
10.2991/978-94-6463-811-0_28How to use a DOI?
Keywords
Tax risk; personal income tax; value-added tax
Abstract

Through the analysis of enterprise tax risks, it can be seen that we have achieved some results in tax risk management. However, compared with international large enterprises, there are still significant gaps in both the application of risk management concepts and the construction of risk auditing methods and information platforms. This article first introduces the relevant theories of risk management and brings in the topic of tax risk. Then, it analyzes the possible tax risks in reality from the aspects of value-added tax and individual income tax, hoping to provide some references for enterprises and bring some inspirations to them.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
14 August 2025
ISBN
978-94-6463-811-0
ISSN
2352-5428
DOI
10.2991/978-94-6463-811-0_28How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Meiling Tan
PY  - 2025
DA  - 2025/08/14
TI  - Tax Risk Analysis Based on Personal Income Tax and Value-Added Tax
BT  - Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025)
PB  - Atlantis Press
SP  - 268
EP  - 274
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-811-0_28
DO  - 10.2991/978-94-6463-811-0_28
ID  - Tan2025
ER  -