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税务风险是现代企业展开经营管理各项行为活动中所面临的主要经营风险之一。在市场经济背景下,由于企业经营管理行为活动具有趋利性特点以及经济事项的复杂性特点,导致企业潜在大量的税务风险。而企业内部控制作为企业内部监督管理体系中的重要构成单元之一,是财务控制的关键工具,在防范企业税务风险方面有非常积极的作用与价值。本文即基于对企业税务风险产生原因的分析,提出以内部控制为基础的企业税务风险防范思路,并对内部控制视角下的企业税务风险防范措施进行研究,望能够引起同行人员的关注与重视。
Tax risk is one of the major business risks faced by modern enterprises in carrying out various management activities. Under the background of market economy, due to the characteristics of profit-making of business management activities and the complexity of economic issues, there is a great potential tax risk for the enterprises. As one of the important constituent units in the internal supervision and management system of an enterprise, internal control of a company is a key instrument of financial control and has a very positive role and value in preventing corporate tax risks. Based on the analysis of the causes of corporate tax risk, this paper puts forward the idea of corporate tax risk prevention based on internal control, and studies on the corporate tax risk prevention measures from the perspective of internal control, which can attract the attention and attention of counterparts.