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当今税务已渗透到经济生活的每一个角落,由于税收制度、税负水平、征税环境直接影响纳税人的生产经营活动,税务风险已成为纳税人非常关注的问题。近几年,随着我国经济的飞速发展,使得企业的规模日益扩大化,企业税务风险管理也成为企业精细化管理中的重要内容和核心环节。除了一般意义上的税务风险诸如假账、账面差错等问题外,目前的企业税务风险更是表现在企业内部的管理缺陷方面,一些企业的纳税态度不够端正,内部控制机制不够健全完善,从而导致了零售企业税务风险管理工作效果不佳。因此,本文将针对零售企业税务风险管理现状及其存在的问题,认真解析其中的原因所在,并提出一些有针对性的企业税务风险管理体系构建途径。
Nowadays, taxation has infiltrated every corner of economic life. Because taxation system, tax burden level and taxation environment have a direct impact on taxpayers’ production and business activities, tax risk has become a very important issue for taxpayers. In recent years, with the rapid development of economy in our country, the scale of enterprises has been enlarged day by day. Corporate tax risk management has also become an important content and core link in the elaboration management of enterprises. In addition to tax risks in the general sense, such as false accounts, book errors and other issues, the current corporate tax risk is more manifested in the management of internal defects, some companies are not properly taxed attitude, the internal control mechanism is not perfect sound, leading to The retail business tax risk management work is not good. Therefore, this article will focus on the status of retail tax risk management and its existing problems, and carefully analyze the reasons for which, and put forward some targeted corporate tax risk management system to build ways.