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随着社会的不断进步,企业生存与发展的环境迫使企业需要更多的精力去应对。企业在应对外部一些影响其生存发展的因素时,常常会产生许多与税务风险分不开的问题,可以说税务风险贯穿了企业的整个营运过程,因此税务风险越来越受到企业管理者的关注。现代企业间的竞争日益激烈,企业在追求利润最大化的同时,也应在法律法规许可的范围内进行合理税务筹划、逃税节税。提高企业管理层对税务风险的认识、高度重视税务风险的防控俨然已成为当今社会对企业维持健康发展的基本要求。
With the continuous improvement of society, the environment for the survival and development of enterprises forces enterprises to need more energy to deal with them. When dealing with the external factors that affect their survival and development, enterprises often have many problems that are inseparable from the tax risks. It can be said that the tax risks run through the entire operation process of the enterprise. Therefore, the tax risks are more and more concerned by the managers of enterprises . The competition among modern enterprises is becoming more and more fierce. While the enterprises are pursuing the maximization of profits, they should also make reasonable tax planning and tax evasion within the scope permitted by laws and regulations. To raise awareness of tax risks by the management of the enterprise and to attach great importance to the prevention and control of tax risks has become a basic requirement of the enterprises in today’s society to maintain healthy development.