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本文结合2009年以来国家税务总局开展的税收稽查工作,就如何建立企业税收管理长效机制、提高税务风险应对能力进行了探讨。首先分析了企业面临的税收形势;然后从建立科学的税收管理体系开始,讨论了税收管理精细化、集中化、专业化及税收内控制度的建立等内容。通过以上的论述,说明了企业建立税收管理长效机制的必要性和可行性。
This article, combined with the tax inspection carried out by the State Administration of Taxation since 2009, discusses how to set up a long-term mechanism for corporate tax administration and improve the tax risk coping ability. First of all, it analyzes the tax situation facing the enterprise. Then, starting from the establishment of a scientific tax management system, the article discusses the elaboration, centralization and specialization of tax administration and the establishment of tax internal control system. Through the above discussion, it illustrates the necessity and feasibility of enterprises to establish a long-term mechanism of tax administration.