摘要
任何一个企业的经营活动都离不开涉税问题,近些年来,税收丑闻事件不断见诸报端,企业的税务风险管理问题愈发突出。随着我国国家税务总局在2009年颁布了《大企业税务风险管理指引(试行)》,①确立了税务风险管理在企业管理中的重要地位,税务风险管理问题在我国理论和实践领域备受关注。本文选取了一家软件企业进行税务风险分析,并提出了完善我国企业税务风险管理工作的建议。
The business activities in every company are inseparable with tax. In recent years, more and more tax scandals hit the newspapers. After Enron＇s events in 2002, the United States Sarbanes-Oxley Act raised the issue of corporate tax risk management for the first time. May 2009, with the ＂The Large Enterprises Tax Risk Management Guidelines （Trial）＂ being promulgated, tax risk management was gradually taken seriously in our government and business, and this is the first guidance document on tax risk management in China. Since then, many scholars began to study tax risk management. Therefore, this paper selects a software firm to analyze its tax risk, and proposes suggestions to improve the tax risk management.
出处
《中国社会科学院研究生院学报》
CSSCI
北大核心
2014年第4期48-53,共6页
Journal of Graduate School of Chinese Academy of Social Sciences
