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本文从我国企业实际出发,结合税务总局《大企业税务风险管理指引(试行)》文件,紧紧围绕企业税务风险,具体阐述了企业税务风险的定义及其主要特点,同时分析了加强企业税务风险防范的意义,并介绍企业可能面临的三类税务风险,然后从宏观、经营、管理、法律等四个视角具体探讨企业税务风险的防范策略,力争在最大限度上防范或降低企业税务风险。
Based on the actual situation of our country’s enterprises and in combination with the document of “Guideline on Tax Risk Management of Large Enterprises (Provisional)” of the State Administration of Taxation, this paper focuses on the tax risks of enterprises, elaborates the definition and main features of the tax risks of the enterprises, at the same time, It also introduces the three types of tax risks the enterprise may face. Then it discusses the tax risk prevention strategies from macro, management, management and legal perspectives and tries to prevent or reduce the tax risk to the maximum extent.