2020年12月，总书记主持召开十九届中央深改委第17次会议，审议通过《关于进一步深化税收征管改革的意见》明确了全面建设智慧税务的要求。在中办、国办等部门的大力支持下，经国家发改委批复立项，于2021年5月启动了以建成智慧税务为目标的金税四期建设，全面推进税收征管数字化升级和智能化改造。随着金税四期的启动和数电发票的推广应用，覆盖全国、全税种、全征管流程的“税收大数据”已经形成。在大数据时代，伴随着税收征管和稽查形势的日益严峻，企业将面临越来越高的税务合规风险。
我国税收法规修改频繁，各地方对税法的理解和执行不尽一致，税务稽查十分严格，而有效的行政复议和诉讼程序则相对滞后，这些因素都不可避免地使纳税人在税务事项上有许多不确定性和挑战。这些不确定性会使纳税人面临潜在的税务合规风险，给纳税人造成罚款、无法享受税收优惠、产生双重或多重征税等损失，甚至损害纳税人的良好声誉。
结合当前税收征管环境、税收执法规范性要求，围绕依据政策、纳税具体情况、办税建议等方面进行分析，提供相关处理建议。提供的税企争议主要包括以下领域：
1.税务机关与纳税人/扣缴义务人就税收法律法规的理解和执行产生争议事项。税收法律法规的制定存在一定的滞后性，也必然不能准确地规定复杂商业社会的所有事项，因此当涉及某一具体事项时，难免出现各方对于税法理解不一的情况。
2.税务机关与纳税人/扣缴义务人就客观涉税事实的理解产生争议事项。税收法律法规的适用须以法律事实为依据，因此如果对于法律事实的认知不一，则易导致对于税法适用的理解出现争议。
3.纳税人/扣缴义务人确实存在税收不合规事项或违法行为，但就行政处理和处罚产生争议。纳税人/扣缴义务人由于对税收法律法规或法律事实的错误理解，甚至可能出于偷逃税款的故意而发生税收违法行为。税务机关对税收违法行为应如何进行处理和处罚，往往也可能与纳税人/扣缴义务人产生分歧。
通过组建专业团队，协调可以迅速介入争议，避免争议升级，通过帮助企业解决争议，有效节约企业的时间成本，帮助企业减少因争议导致的运营中断的资金损失。
协助双方建立信任，促进合作，在协调沟通过程中探索创新解决方案，通过量化分析争议成本，设计出满足双方需求的解决方案，实现利益平衡及达成双方共赢的结果，为未来的税企关系奠定基础。
In December 2020, the General Secretary presided over the 17th meeting of the 19th Central Committee of the State Council and reviewed and approved the "Opinions on Further Deepening Tax Collection and Administration Reform", clearly stating the requirements for the comprehensive construction of intelligent taxation. With the strong support of departments such as the Central Committee of the Communist Party of China and the State Council, after being approved for project establishment by the National Development and Reform Commission, the "Golden Tax Phase IV" construction aimed at building an intelligent tax system was launched in May 2021, comprehensively promoting the digital upgrade and intelligent transformation of tax collection and administration. With the launch of Golden Tax Phase IV and the promotion and application of electronic invoices, a "taxation big data" covering the entire country, all tax categories, and all tax collection and administration processes has been formed. In the era of big data, as the tax collection and inspection situation becomes increasingly severe, enterprises will face higher and higher tax compliance risks.
Our country's tax regulations are frequently revised, and different regions have varying interpretations and implementations of the tax laws. Tax inspections are very strict, while effective administrative reconsideration and litigation procedures are relatively lagging behind. All these factors inevitably lead to many uncertainties and challenges for taxpayers in tax matters. These uncertainties may expose taxpayers to potential tax compliance risks, causing losses such as fines, inability to enjoy tax benefits, double or multiple taxation, and even damaging the taxpayers' good reputation.
Taking into account the current tax collection and management environment and the requirements for tax law enforcement standardization, an analysis is conducted based on policy provisions, specific tax payment situations, and tax processing suggestions, and relevant handling recommendations are provided. The tax-enterprise disputes covered mainly include the following areas:
1.The tax authorities and taxpayers/debtors have disputes regarding the interpretation and implementation of tax laws and regulations. The formulation of tax laws and regulations has a certain lag, and it is inevitable that they cannot precisely cover all aspects of a complex business society. Therefore, when dealing with a specific matter, it is inevitable that different parties may have different understandings of the tax laws.
2.There are disputes between the tax authorities and taxpayers/debtors regarding the interpretation of objective tax-related facts. The application of tax laws must be based on legal facts. Therefore, if there are differences in the understanding of legal facts, it is likely to lead to disputes in the interpretation of tax law application.
3. There are indeed cases where taxpayers or withholding agents have tax non-compliance or illegal activities, but there are disputes regarding administrative handling and penalties. Taxpayers or withholding agents may commit tax violations due to incorrect understanding of tax laws and regulations or legal facts, or even with the intention of evading taxes. Regarding how tax authorities should handle and penalize tax violations, there may often be differences with taxpayers or withholding agents.
By forming a professional team, coordination can promptly intervene in disputes, preventing them from escalating. By assisting enterprises in resolving disputes, it effectively saves the time costs of the enterprises and helps them reduce financial losses caused by operational disruptions due to disputes.
Assist both parties in building trust, promoting cooperation, exploring innovative solutions during the coordination and communication process, designing solutions that meet the needs of both parties by quantifying the cost of disputes, achieving a balance of interests and reaching a mutually beneficial outcome, laying the foundation for future tax-enterprise relations.
