大型企业税务风险管理问题研究

【摘要】 随着企业规模的不断扩大,其发展的风险重点逐渐从微观层面转移到宏观层面。就税务风险而言,大型企业的税务风险大多来源于公司治理的缺陷、管理层的纳税态度与观念、内部控制机制的健全程度等宏观层面,这与一般企业的税务风险主要表现为做假账、账面差错等是明显不同的。从这一角度讲,大型企业的税务风险管理应突出税务行为的"合规性",建立税务风险的识别评估和预警机制,及时控制风险,并适时地将其融入到企业的风险管理和内部控制体系之中。本文以此为基础,对大型企业的税务风险管理问题进行了系统研究,首先对税务风险的种类进行了划分,然后分析了风险的成因,最后给出了防范和管理税务风险应注意的要点。更多还原

【Abstract】 With the continuous expansion of enterprise scales,the risk of the development focus has gradually been transferred from the micro level to macro level.As far as tax risk is concerned,the tax risk of large enterprises is mostly derived from such a macro level as the defects of the corporate governance,tax attitudes and perceptions of the management,and robustness of the internal control mechanisms,which is obviously different from general corporate tax risks like false accounts and error accounts.From this perspective,large enterprises should focus on the compliance of tax practices,set up the tax risk identification assessment and early warning mechanisms to control risks in a timely manner and integrate them into the enterprise risk management and internal control system at a proper time.This article makes a systematic study of tax risk management issues for large enterprises by firstly dividing the types of tax risk,analyzing the causes of risks and finally discussing the key points for preventing and managing tax risks.更多还原