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文章通过税务风险及税务风险管理的分析,分析中小事业单位税务风险管理的主要问题、目标,并提出了中小事业单位税务风险管理的框架:单位治理层、管理层对待税务风险应转换观念,应重视税务风险管理;合理配备税务管理岗位或相关人员应具备胜任能力;应关注税法的要求,按法定时间办理或变更税务登记;准确进行纳税申报和税款计算、缴纳;正确分开核算应税收入、费用;建立完善的发票管理制度,规范发票管理;按税法要求保管纳税资料、涉税档案。
Through the analysis of tax risk and tax risk management, the article analyzes the main problems and targets of tax risk management in small and medium-sized public institutions, and puts forward the framework of tax risk management in small and medium-sized public institutions: unit management level, Pay attention to the tax risk management; Reasonable with tax management positions or related personnel should be competent; Should pay attention to the requirements of the tax law, according to the statutory time to handle or change the tax registration; Accurate tax returns and tax calculation, pay; Correctly separate taxable income , Fees; establish and improve the invoice management system, standardize invoice management; according to the tax law to keep tax information, tax files.