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我国许多企业的纳税观念滞后。近些年来,由于漠视税收风险而致使企业关门倒闭的案例不胜枚举。随着现代企业制度的建立,企业税收风险管理对企业实现战略目标的影响越来越大。建立企业税收风险管理机制成为摆在我国企业面前的重要课题。本文首先分析了产生企业税收风险的原因,然后指出了建立企业税收风险管理机制的必要性,最后就如何建立企业税收风险管理机制提出对策建议,以期为有关同行提供参考。
Many enterprises in our country lag behind in the concept of tax payment. In recent years, there have been many cases of business closing due to the disregard of tax risks. With the establishment of the modern enterprise system, the impact of corporate tax risk management on the realization of strategic objectives of enterprises is growing. The establishment of a corporate tax risk management mechanism has become an important issue for Chinese enterprises. This paper first analyzes the reasons that lead to corporate tax risk, and then points out the necessity of establishing corporate tax risk management mechanism. Finally, it puts forward countermeasures and suggestions on how to establish corporate tax risk management mechanism in order to provide reference for the counterparts.