最近,在对我处下属单位银河水利机电安装队的财务审计中,发现一些业务会计处理不太规范,存在较大的潜在纳税风险,在此进行分析和探讨,以合理规避税务风险。一、会计核算中涉及的税务风险(一)会计原始凭证不合法、不完整、不规范涉及的税务风险目前,工程完税与取得发票存在着认识误区,部分人认为工程结算 Recently, in my financial audit department of Milky Way water conservancy and electromechanical installation team of our subordinate unit, we found that some business accounting treatment is not standardized, and there is a big potential tax risk. Therefore, analysis and discussion are conducted here to reasonably avoid the tax risk. First, the tax risks involved in accounting (A) of the original accounting documents are not legal, incomplete, non-standard tax risks involved At present, the engineering tax and invoices exist misunderstanding, some people think that project settlement