业务
税基
风险分析(工程)
税制改革
税收抵免
控制环境
财务
公共经济学
会计
经济
内部审计
国家所得税
审计
总收入
联合审计
作者
Luo Shuping,Xiao Linmin,Shuwen Yang,Xiaoyun Zhang
出处
期刊:Academic journal of business & management
[Francis Academic Press Ltd.]
日期:2021-01-01
卷期号:3 (3)
标识
DOI:10.25236/ajbm.2021.030313
摘要
With the continuous improvement of the tax system, the management of tax risks has become a part of the enterprise's own risk management. Preventing tax risks is particularly important in the increasingly complex living environment, which not only involves tax costs, but also involves the safety of business operations. This article will take the relevant theories of tax risk and internal control as the foundation, briefly analyze current corporate tax risks and other issues in my country, and demonstrate the importance of building a sound tax risk management system in internal control, and the tax risks that arise for enterprises and their reasons. Carry out analysis to identify and prevent tax risks.
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