略论企业税务风险内控机制的构建与测评
发布时间：2018-11-26 15:50
【摘要】：本文探讨了税务风险管理的理论渊源—COSO内部控制—风险管理框架,提出了构建企业税务风险内控机制的基本设想,分析了企业税务风险的识别和评估等重点、难点问题,探索了企业税务风险内控机制的测试流程以及相关评估技术,形成了较完整的税务风险内控测评方法体系。
[Abstract]:This paper discusses the theoretical origin of tax risk management-COSO internal control-risk management framework, puts forward the basic idea of constructing the internal control mechanism of enterprise tax risk, and analyzes the key and difficult problems, such as the identification and evaluation of enterprise tax risk. This paper probes into the testing flow and related evaluation technology of the internal control mechanism of tax risk in enterprises, and forms a relatively complete evaluation system of internal control of tax risk.
【作者单位】： 江苏省苏州市国家税务局;
【分类号】：F275;F812.42
，
本文编号：2358983
[Abstract]:This paper discusses the theoretical origin of tax risk management-COSO internal control-risk management framework, puts forward the basic idea of constructing the internal control mechanism of enterprise tax risk, and analyzes the key and difficult problems, such as the identification and evaluation of enterprise tax risk. This paper probes into the testing flow and related evaluation technology of the internal control mechanism of tax risk in enterprises, and forms a relatively complete evaluation system of internal control of tax risk.
【作者单位】： 江苏省苏州市国家税务局;
【分类号】：F275;F812.42
，
本文编号：2358983
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