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当前,我国税收体系不断完善,但税务风险依然是企业持续发展面临的重要风险,若要推动企业进一步发展,就必须加强内部控制,营造良好的内部环境,有效控制与防范税务风险。本文首先分析了企业内部控制不当对税收造成的不利影响,即纳税人缺乏风险意识、内部管理制度不健全、税收法律法规不健全。又在此基础上从重视税收风险评估、加强信息沟通、提高对税收风险管理的认识、强化税务风险监督等方面,探究了加强企业内部控制的策略。
At present, China’s tax system is constantly improving. However, the tax risk remains an important risk to the sustainable development of the enterprise. To further promote the development of the enterprise, it is necessary to strengthen internal control, create a favorable internal environment and effectively control and prevent tax risks. This paper first analyzes the unfavorable influence of improper internal control on taxation, that is, taxpayers lack of awareness of risk, the internal management system is not perfect and the tax laws and regulations are not perfect. On this basis, it explores the strategy of strengthening the internal control of enterprises from the aspects of paying attention to tax risk assessment, strengthening information communication, raising awareness of tax risk management and strengthening tax risk supervision.