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在企业财务工作日益健全的同时,企业的税务风险也逐渐凸显。但是,由于我国税法体系建立的时间较为短暂,企业在税法的执行过程中也存在着诸多的问题。财务工作过程中,企业将大部分的精力放在了财务报表的编制和审计方面,而较少的关注企业的税务风险。同时,企业也缺少税务方面的专业人才,对于税务风险缺乏足够的敏感程度。对此,企业应制定本企业的税务风险内部控制体系,同时应用纳税风险评估手段,多管齐下共同防范和应对企业的税务风险。
In the corporate financial work is getting more and more sound at the same time, corporate tax risks are gradually highlighted. However, due to the relatively short establishment of the tax law system in our country, many problems exist in the implementation of the tax law. In the course of financial work, the company places most of its energy on the compilation and audit of financial statements, while paying less attention to the tax risks of the enterprises. At the same time, enterprises also lack tax professionals and lack sufficient sensitivity to tax risks. In this regard, enterprises should formulate the internal tax risk control system of the enterprise, at the same time the application of tax risk assessment methods, a multi-pronged approach to jointly prevent and respond to corporate tax risks.