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通过大量的调研,发现当前我国绝大部分的规模以上大企业缺乏完善的税务风险管理体制,税务风险在企业风险管理中所处于薄弱环节,税务风险管理在实施过程中不足之处日益凸显。文章结合国家税务局颁发的《大企业税务风险管理指引(试行)》,针对近年来我国大企业爆发的税务风险现象,通过分析税务风险暴露的问题,提出可行的大企业税务风险管理模式,目的就是促进大企业税务风险管理的健康有序发展。
Through a large amount of research, it is found that most large enterprises above designated size in China lack the perfect tax risk management system. The tax risk is in the weak part of enterprise risk management, and the shortcoming of tax risk management in the implementation process has become increasingly prominent. According to the “Guideline on Tax Risk Management of Large Enterprises (for Trial Implementation)” issued by the State Administration of Taxation, aiming at the phenomenon of tax risks that emerged in China’s large enterprises in recent years, this paper proposes a viable tax risk management model for large enterprises by analyzing the problem of tax risk exposure. It is to promote the healthy and orderly development of tax risk management in large enterprises.