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商贸企业经营活动是社会再生产过程中的一个重要环节。商贸活动中产生的税收是流转税收的主要税源之一。与其他企业的税收管理一样,风险同样在商贸企业的税收管理中存在。因此,加强税收管理风险的有效控管,是强化税收管理的内在需要。
Business activities of commercial enterprises are an important part of social reproduction. Taxes generated from business activities are one of the major sources of revenue for circulation taxes. As with the tax management of other enterprises, the same risks exist in the tax administration of commerce and trade enterprises. Therefore, to strengthen the effective management and control of tax administration risks is an inherent need to strengthen tax administration.