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目前,小微企业在我国发展迅速,在促进经济增长、增加就业与社会稳定等方面起着重要的作用。然而,在现实的经济环境中小微企业发展步履艰难,面临重重风险。其中,纳税风险是小微企业发展过程中面临的最主要风险之一。结合企业会计准则与国家税法、政策变化,采用逻辑推理、系统分析等方法,从财务人员职责、能力与企业内部控制角度对小微企业财务人员纳税风险现状及原因进行分析,有针对性地提出了财务人员纳税风险的具体防范措施。
At present, the rapid development of small and micro enterprises in our country plays an important role in promoting economic growth, increasing employment and social stability. However, the development of small and micro enterprises in the real economic environment is difficult and facing great risks. Among them, tax risk is one of the most important risks in the development of small and micro enterprises. Combining with the accounting standards of enterprises and the changes of tax laws and policies of the state, adopting the methods of logical reasoning and systematic analysis, this paper analyzes the status quo and reasons of the tax risk of financial personnel in small and micro enterprises from the perspectives of financial officers’ responsibilities, abilities and internal control, Financial personnel tax risk specific preventive measures.