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目前,我国增值税有两个纳税人身份、四档税率、两种计税方法,给新增试点纳税人进行财务核算与税收管理带来了很大困惑,如何有效应对营改增带来的变化、如何有效地进行税收风险管理,成为交通企业急需解决的问题。一、企业税收风险对于企业来说,税收风险可能贯穿于企业经营过程中的每个环节。主要包括因税制改革导致的风险、税收征管风险与税收执法风险。根据财税[2016]36号文,从单个企业来说,因为税制转换产生的财务成本、
At present, China’s VAT has two taxpayers status, fourth gear tax rate, two kinds of tax methods, the new pilot taxpayers for financial accounting and tax management has brought great confusion, how to effectively deal with the VAT reform brought Changes, how to effectively carry out tax risk management has become a problem urgently needed by transportation enterprises. First, corporate tax risk For businesses, tax risks may be run through every aspect of business processes. Mainly due to the tax reform led to the risk of tax collection and tax law enforcement risk. According to Cai Shui [2016] No. 36 document, from a single enterprise, because of the financial costs of tax conversion,