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近些年来,在国际大环境下,很多大型的企业由于发生了税务风险方面的问题而受到了公众关注,从而使企业的形象以及企业的经济状况都受到了一定的打击,同时也使得企业的未来发展受到了极大的影响。而伴随着中国市场经济的发展,中国的企业发展愈发强大,市场竞争愈加激烈,企业的风险也随之增加,而大部分企业都没有把税务风险放置一个战略性的地位,使得很多企业都处在风险之中而不知,发生问题时悔之晚矣。因此,要想取得长足稳定的发展,企业应在内部控制中融入风险要素,尤其是企业的内部控制环境作为税务风险内部控制的基础,如何完善它,将在企业税务风险内部控制中起到至关重要的作用。
In recent years, under the international environment, many large-scale enterprises have received public attention due to the tax risk problems that have taken place. As a result, the image of the enterprises and the economic conditions of the enterprises have been hit hard. At the same time, The future development has been greatly affected. With the development of China’s market economy, the development of China’s enterprises is becoming more and more powerful. Market competition is becoming increasingly fierce. As a result, the risks of enterprises also increase. However, most enterprises do not place tax risk a strategic position and many enterprises Being at risk, I do not know, late regret when something goes wrong. Therefore, in order to achieve a long-term and stable development, enterprises should incorporate risk factors into internal control, especially the internal control environment of enterprises as the basis of internal control of tax risks. How to improve it will play an important role in the internal control of corporate tax risks Important role.