摘要
中小企业由于规模小,风险意识不强,管理机制不健全,对国家税收法规掌握不及时或理解不透彻,时常发生多纳税、少纳税、未享受税收优惠、税务筹划不当受到税务机关处罚等现象,从而由于税务风险导致其成本加大,遭受不应有的损失。因此中小企业应树立税务风险意识,加强税务风险管理,通过对税务风险的识别、评估和应对,来降低纳税成本,提高企业经济效益。
Because of their scale, small and medium-sized enterprises generally do not have strong risk awareness, or sound management mechanisms. Their understanding and mastery of State tax laws and regulations is usually not complete nor deep, so problems arise when they make tax declarations in amounts either larger or smaller than they are required to. Also, they may not enjoy the preferential tax rates they are entitled to, or be penalized by tax authorities because of incorrect tax planning. They thereby increase their costs or suffer unnecessary losses. Therefore, small and medium-sized enterprises should strengthen tax risk awareness and risk management, and reduce costs through proper identification, assessment and responses, so they can lower costs and improve economic efficiency.
出处
《中华女子学院学报》
2015年第3期119-123,共5页
Journal of China Women＇s University
基金
中华女子学院2012年度教师能力提升资助专项科研规划课题"企业税务风险及防范研究"的研究成果
项目批准号:KG2012-03016
关键词
中小企业
风险
税务风险
风险管理
small and medium enterprises
risks
tax risks
risk management
