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税务内控体系作为全面内部控制建设的一部分,旨在通过内控制度的有效实施,防范税务风险,创造税务价值。本文主要分析在税务内控体系建设过程中,集团公司是如何理解税收风险并有效实施内部控制的。一、企业发展需要建立税务内控作为集煤炭洗选销售、煤化工、机械制造等贸易为一体的企业集团,兖矿集团不断壮大的产业、迅速增长的营业收入所涉及的税收政策及调整变化越来越复杂。从税金核算到税务筹划,从全员纳税意识到征纳税主体联系,涉税风险无处不在。有效防范税务风险,建立全面覆盖、具体化、可操作性的税务内控制度,已成为集团公司高效治理的必然要求。
As a part of the overall internal control system, the taxation internal control system aims to prevent tax risks and create tax value through the effective implementation of the internal control system. This article mainly analyzes how the group company understands the tax risk and effectively implements the internal control during the construction of the taxation internal control system. First, the development of enterprises need to establish internal tax control As a set of coal washing sales, coal chemical industry, machinery manufacturing and other trade as one enterprise group, Yankuang Group’s growing industries, the rapid growth of revenue related to the tax policy and adjust the change The more complicated. From tax accounting to tax planning, from the full tax payers to realize the main tax collection, tax risks everywhere. Effective prevention of tax risks and the establishment of a comprehensive tax system with full coverage, substantiality and operability have become the inevitable requirements for the efficient management of group companies.