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税收风险管理已经成为当今税收管理的重要内容和通行做法。科学设定风险指标,挖掘行业经营规律,搭建风险模型,进行有效比对分析,识别税收风险点,再根据风险等级采取相应应对措施是税收风险管理的一般步骤。数据分析比对过程是税收风险管理的关键环节。本文针对药品生产企业经营特点,提出该行业经营收入、成本方面专有数据比对方法,同时引用科目余额表数据,利用财务报表与各税种申报表间勾稽关系,总结出主要税种风险比对方法。
Tax risk management has become an important content and common practice in tax administration. Scientifically setting the risk indicators, mining the business rules, setting up the risk model, performing effective comparison and analysis, identifying tax risk points, and then taking corresponding measures according to the risk level are the general steps of tax risk management. Data analysis and comparison process is the key link of tax risk management. In this paper, according to the operating characteristics of pharmaceutical manufacturing enterprises, this paper puts forward the method of proprietary data comparison of operating income and cost in this industry. At the same time, by referring to the balance data of the subjects, this paper uses the relationship between the financial statements and the tax returns to summarize the method of comparing the risk of major taxes .