| 企业税务风险管理探析 |
| |
| 引用本文： | 吴蔚捷.企业税务风险管理探析[J].铜仁学院学报,2011,13(6):72-76. |
| |
| 作者姓名： | 吴蔚捷 |
| |
| 作者单位： | 集美大学工商管理学院,福建厦门,361021 |
| |
| 摘 要： | 自2009年5月国家税务总局颁布《大企业税务风险管理指引（试行）》以来,越来越多的企业关注税务风险管理。通过对税务风险的定义和税务风险内外部成因的分析,以增值税为例,探讨企业税务风险的识别及其应对策略,以更好地防控企业税务风险。
|
| 关 键 词： | 税务风险 纳税评估 增值税 识别 应对 |
The Study of Enterprise Tax Risk Management |
| |
| WU Wei-jie.The Study of Enterprise Tax Risk Management[J].Journal of Tongren University,2011,13(6):72-76. |
| |
| Authors: | WU Wei-jie |
| |
| Institution: | WU Wei-jie(School of Business Administration,Jimei University,Xiamen,Fujian 361021,China) |
| |
| Abstract: | Since ＂the Guide to Tax Risk Management for Large-sized Enterprises＂ published in May 2009,more and more enterprises have payed regard to tax risk management.This article firstly defines tax risk,then analyses the external and immanent causes for tax risk,thirdly utilizes tax assessment tools to identify tax risk,illustrated with value-added tax.Fourthly studies tax risk management on value-added tax and the strategy on counteracting tax risk. |
| |
| Keywords: | tax risk tax assessment value-added tax identifying counteracting |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
