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在当前的市场经济发展浪潮之下,我国大型企业集团面临着经营贸易模式调整改革、资金市场多样变化、国家营业税改增值税税制改革等众多风险。在继续根据公司经营方向和生产领域进行税务筹划与改革的同时,众多大型公司集团纷纷引用了先进的计算机信息化管理理念与系统平台,构建起自己公司的税务风险管控平台系统,应用于公司的纳税申报、财务管理、生产经营、经营决策等各项活动中,以分析并预测各项经营活动与管理活动中的风险因素。下文中,笔者将结合个人参与大型公司集团税务风险管控机制构建的工作经验,分析我国当前大型公司集团在税务风险管控活动中的不足与缺陷,并提出具体的风险管控模式构建策略。
Under the current wave of market economy development, the large-sized enterprise groups in our country are faced with many risks such as the adjustment and reform of trade and business modes, the diversification of capital markets and the reform of national business tax to VAT. While continuing to carry out tax planning and reform according to the company’s operating direction and production areas, many large group of companies have cited advanced computer information management concepts and system platforms to build their own corporate tax risk management platform system for corporate Tax returns, financial management, production and management, business decisions and other activities in order to analyze and predict the various business activities and management activities in the risk factors. In the following, the author will combine the experience of individuals involved in the tax risk control of large-scale corporate groups to analyze the shortcomings and shortcomings of the current large-scale corporate groups in the tax risk control activities and put forward specific strategy of risk management and control.