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汽车制造业相对于其他行业来说,其具有资金回收慢、生产周期长、资金占用量大、投资规模大等方面的特点,这就使得汽车制造业公司的固定资产以及总资产周转的变动都会影响公司的经营,并且会对税务风险产生一定的影响。文章简单介绍了税务风险的定义,然后通过证实分析法,以40家汽车制造业公司为例,探析了汽车制造业税务风险,并且结合实际提出了控制和防范汽车制造业税务风险的建议。
Compared with other industries, the automobile manufacturing industry has the characteristics of slow capital recovery, long production cycle, large fund occupation and large investment scale, which makes the fixed assets of automobile manufacturing companies and the changes of total assets turnover both Affect the company’s business, and will have a certain impact on tax risks. This paper briefly introduces the definition of tax risk, and then analyzes the tax risk of automobile manufacturing industry by means of confirmatory analysis method, taking 40 automobile manufacturing companies as an example, and puts forward suggestions on how to control and prevent tax risks of automobile manufacturing industry.