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国家税务总局在2009年5月印发了《大企业税务风险管理指引(试行)》,大企业税务风险的管理越来越受到各级税务机关和大企业的重视。笔者认为,税务部门要探索建立大企业税务风险双向防控机制,税企双向互动,共防税务风险。当前,在大企业的税务风险防控工作中,税务部门往往把税务机关的监管和企业自身的风险防控一分为二,比较关注对企业税务风险的预警和评估,没有主动参与到企
In May 2009, the State Administration of Taxation issued the Guidelines on Tax Risk Management of Large Enterprises (Trial Implementation), and the management of the tax risks of large enterprises has been paid more and more attention by the tax authorities and large enterprises at all levels. The author believes that the tax department should explore the establishment of two-way large-scale corporate tax risk prevention and control mechanisms, two-way interaction between tax companies, a total of tax risk prevention. At present, in the prevention and control of tax risks in large enterprises, the tax authorities often divide the supervision of the tax authorities and the risk prevention and control of enterprises themselves into two parts. They pay more attention to the early warning and assessment of the tax risks of enterprises and do not take the initiative to participate in enterprises