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现如今,我国的税收政策正在日趋完善,与此同时,企业也在试图通过税务筹划、合理避税等措施减轻税收,从而到利润最大化的目标。新时代,为了促进企业的健康、快速发展,管理者们也越来越重视税收管理工作。与税收规定不相符的企业纳税行为就是企业税务风险,不符合规定的纳税行为有少纳税和应纳税却没有纳税,这样就会面临声誉损害、刑罚处罚、加收滞纳金、罚款以及补税等风险。由于大企业的生产经营和税收政策都具有多样性以及复杂性,因此在大企业中税收风险的管理十分重要。怎样帮助大企业控制以及防范税收风险,不仅是大企业税收风险管理的重要内容,也是使大企业的税收服务得以优化的基本要求。
Nowadays, the tax policy of our country is perfecting day by day. At the same time, the enterprises try to reduce the tax by means of tax planning and reasonable tax avoidance so as to achieve the goal of profit maximization. In the new era, in order to promote the healthy and rapid development of enterprises, managers also pay more and more attention to tax administration. Corporate tax behavior that is inconsistent with the tax provisions is the corporate tax risk. If the non-compliant tax behavior is less taxable and taxable but not taxable, the risk of reputation damage, penalty penalties, late fees, fines and tax refunds will be exposed . Due to the diversity and complexity of the production and management of large enterprises and their tax policies, the management of tax risks in large enterprises is very important. How to help large enterprises control and prevent tax risks is not only an important aspect of tax risk management for large enterprises, but also a basic requirement for optimizing the tax services of large enterprises.