Tax Risks and Preventive Measures for Coal Enterprises in the Context of Data-Driven Tax Governance

Fan Ji

doi:10.62177/apemr.v3i5.1850

Authors

Fan Ji Xi’an Polytechnic University

DOI:

https://doi.org/10.62177/apemr.v3i5.1850

Keywords:

Data-Driven Tax Governance, Coal Enterprises, Tax Risks

Abstract

For coal enterprises, tax risk management is particularly important, as it directly affects their healthy operation and long-term development. As China advances law-based tax administration, data-driven tax governance, and strict tax enforcement in an integrated manner, the tax risks faced by coal enterprises are also constantly changing. How to effectively manage corporate tax risks has become a key concern for coal enterprises. To this end, this paper examines the common tax risk points of coal enterprises in the context of data-driven tax governance, analyzes these tax risks, and proposes corresponding preventive measures, so as to help coal enterprises reduce tax risks arising from tax non-compliance and ensure the legality and compliance of their economic and business activities.

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