企业面临的涉税风险指税务责任的一种不确定性,如企业被税务机关检查,承担过多的税务责任,或是引发补税、罚款的责任等。实际上,并非外企或大企业有规避涉税风险的需要,资金和实力并不强大的中小企业的财务经理也大都背负着“如何合理纳税”的同样使命,中小企业为降低税负、规避涉 Tax risks faced by enterprises refers to an uncertain tax liability, such as the tax authorities to be examined by the tax authorities, to bear too much tax liability, or trigger a tax, the responsibility of fines. In fact, it is not the need of foreign or large enterprises to evade tax risks. The financial managers of small and medium-sized enterprises, which are not strong in capital and strength, are also mostly shouldering the same mission of “reasonable tax payment.” To reduce the tax burden, Avoidance