| 中小企业税务管理存在的问题及对策 |
| |
| 引用本文： | 董恒英.中小企业税务管理存在的问题及对策[J].淮南师范学院学报,2012,14(5):9-11. |
| |
| 作者姓名： | 董恒英 |
| |
| 作者单位： | 淮南职业技术学院经济管理系,安徽淮南,232001 |
| |
| 摘 要： | 中小企业存在会计核算制度不健全、管理者依法纳税意识淡薄、对纳税筹划和税务代理认识不清等税务管理问题,从税收政策复杂多变、税收征管环境良莠不齐、管理者和财务人员素质不高、内部控制制度不健全等方面分析存在问题的原因,进而提出：中小企业应设置税务管理机构,提高相关人员的业务素质,健全会计核算制度,建立税务风险控制体系,营造良好的税企沟通机制以及聘请中介机构等加强税务管理,防范税务风险。
|
| 关 键 词： | 中小企业 税务管理 风险防范 |
Problems and countermeasures of tax management in medium and small size enterprises |
| |
| DONG Heng-ying.Problems and countermeasures of tax management in medium and small size enterprises[J].Journal of Huainan Teachers College,2012,14(5):9-11. |
| |
| Authors: | DONG Heng-ying |
| |
| Institution: | DONG Heng-ying |
| |
| Abstract: | Problems exist in tax management of medium and small size enterprises:unsound accounting systemwe,weak tax consciousness and unclear understanding of tax planning and tax agents of managers,etc.Causes are analyzed in terms of complex tax policy,uneven tax collection and management environment,low quality of some management and financial personnel and imperfect Internal control system.It is pointed out that the enterprises should set the tax management agency,improve the business quality of personnel,perfect accounting system,establish tax risk control system,create a good tax enterprise communication mechanism and hire an intermediary institution to strengthen tax management and prevent taxation risks. |
| |
| Keywords: | medium and small size enterprise tax management risk prevention |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
