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经济全球化发展步伐的加快,在我国企业的生存和发展中,各种来自全球的、区域性的、地区的、行业内部的各种影响因素越来越多。在国际贸易与竞争的不断激烈环境下,我国的税法频繁修订,企业的生存与发展环境更加复杂,很多企业不得不投入更多的人力、物力、财力来应对内外部的各种不确定性因素和风险。税务风险就是中的一项重要内容,并且始终贯穿于企业的筹资活动、生产经营活动、投资活动等环节。税务管理和税务风险的识别与规避已经成为大多数企业风险管理中的重头戏。经常见诸报单和新闻媒体曝光的很多知名企业的“税务门”丑闻和案件使得企业将如何进行有效的税务管理放在了生存与发展的重要位置上。本文将就我国企业在税务管理中遇到的一些潜在的、极易被忽略的税务风险进行分析,并针对这些风险提出相应的解决策略,为提升企业税务管理水平铺路搭桥。
As the pace of economic globalization accelerates, all kinds of influential factors from the global, regional, regional and intra-industry sectors become more and more abundant in the survival and development of Chinese enterprises. Under the increasingly fierce international trade and competition environment, the tax laws in our country are frequently revised, and the environment for the survival and development of enterprises is more complicated. Many enterprises have to devote more manpower, material resources and financial resources to deal with various internal and external uncertainties And risk. Tax risk is one of the important contents, and has always run through the enterprise’s fund-raising activities, production and management activities, investment activities and other sectors. Tax management and tax risk identification and avoidance have become the highlight of most enterprise risk management. The “tax door” scandals and cases of many well-known enterprises that frequently see the exposure of newspapers and news media make the enterprises place an important place for their survival and development on how to carry out effective tax administration. This article will analyze some potential and easily overlooked tax risks encountered by Chinese enterprises in tax administration and put forward corresponding solutions to these risks so as to pave the way for enhancing the level of corporate tax administration.