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随着国家税收征管力度的加强,企业发生涉税风险的几率正在增加,减少企业涉税风险是保障企业利益的基本手段。减少企业涉税风险客观上要求企业的财务管理有序,财会账目清楚,成本核算便利,纳税申报合理。为此,企业财务人员应具有较高素质,不但要具备基本的专业知识,还应熟悉税法,具有较强的纳税筹划能力,正确地进行纳税调整和计税申报,使企业的纳税管理工作做到规范(应缴的税款尽缴、应享的政策尽享)、有利(在遵从税法前提下进行纳税筹划)、协调(充分与税务人员沟通)、稳健。
With the strengthening of tax collection and management by the state, the risk of tax-related risks for enterprises is increasing. Reducing the tax-related risks of enterprises is the basic means of safeguarding the interests of enterprises. To reduce the tax-related risks for enterprises objectively requires that the financial management of the enterprise is orderly, the accounting accounts are clear, the cost accounting is convenient, and the tax returns are reasonable. To this end, corporate finance staff should have a higher quality, not only to have the basic professional knowledge, should also be familiar with the tax law, tax planning has a strong ability to correctly carry out tax adjustments and tax returns so that the tax management work to do To the norm (paid taxes to be paid, to enjoy the policy to enjoy), favorable (in compliance with the tax law under the premise of tax planning), coordination (full communication with the tax staff), steady.