关于如何构建企业税务风险管理体系的思考

发布时间：2018-06-16 11:51

本文选题：税务风险 + 风险管理体系　；参考：《财会学习》2016年14期

【摘要】：随着改革开放的不断深入,我国经济不断实现现代化和国际化,经济飞速发展,我国企业的规模日渐扩大,企业的面临的风险和机遇同在,企业税务风险是其中很重要的一个环节。企业经济活动的正常运行,需要得到良好的企业税务风险管理体系的支持,税务风险管理是企业管理工作中的重要内容。企业的税务风险不止是一般做假账、账面差错的问题,更表现在企业内部管理缺陷方面。一些企业没有健全的内部控制体系,导致其不能很好地防范和控制企业的税务风险,为企业经济活动的良好运行埋下了隐患。所以,本文首先阐述部分企业在税务风险管理方面存在的问题和现状,然后分析其成因,最后探讨建立健全企业税务风险管理体系的对策,以期能帮助企业更好地应对激烈的市场竞争中面临的各种风险,促进企业的可持续发展。
[Abstract]:With the deepening of reform and opening up, China's economy has been continuously modernized and internationalized, the economy has developed rapidly, the scale of enterprises in our country has been expanding day by day, and the risks and opportunities faced by enterprises are with each other. Enterprise tax risk is one of the most important links. The normal operation of enterprise economic activities needs to be supported by a good enterprise tax risk management system. Tax risk management is an important part of enterprise management. The tax risk of enterprises is not only to make false accounts, but also to make mistakes in the internal management of enterprises. Some enterprises do not have a sound internal control system, which leads to their inability to prevent and control the tax risks of the enterprises, thus burying hidden dangers for the good operation of enterprises' economic activities. Therefore, this paper first describes the problems and present situation of some enterprises in tax risk management, then analyzes the causes, and finally discusses the countermeasures to establish and improve the enterprise tax risk management system. The aim is to help enterprises cope with all kinds of risks in the fierce market competition and promote the sustainable development of enterprises.
【作者单位】：上海普利特复合材料股份有限公司;
【分类号】：F275;D922.22

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