摘要
大企业具有规模大、业务广泛、机构复杂等特点,这一方面与其可观的税收贡献相适应,另一方面也成为了税务风险管理的制约因素。因此,亟须加强我国大企业风险管理体系和风险预警系统的建设工作。由于企业税务风险的发生和企业的业务指标相关联,因而可通过选取企业税务风险预警指标,进而构建企业税务风险预警体系,用以观测、防范和化解大企业潜在的税务风险,为大企业税务风险管理提供理论依据和参考。将AHP分析法引入大企业税务风险管理领域,有助于建立客观、合理的税务风险预警模型,为大企业税务风险的观测和度量提供有力的依据。
The characteristics of larger enterprises are as follow： large scale,wide range of business and institutional complexity. On the one hand,they are fit with its considerable tax contribution. On the other hand,they have become a restraining factor for tax risk management. Therefore,it is urgent to strengthen the construction of the management system and risk warning system of larger enterprises in China. Because the occurrence of enterprise tax risk is related to the business index of the enterprises,a tax risk warning system of larger enterprises could be established through the selection of enterprise tax risk warning index in order to observe,prevent and resolve the potential tax risks of larger enterprises and provide theoretical basis and reference for the tax risk management of enterprises. The introduction of AHP analysis into the tax risk management of larger enterprises is conducive to the establishment of an objective and reasonable tax risk warning model and can provide a solid foundation for the observation and measurement of the tax risk of larger enterprises.
作者
于姗姗
Yu Shan-shan(School of Economics, Eastern Liaoning University, Dandong 118001 ,China)
出处
《税务与经济》
CSSCI
北大核心
2017年第3期95-101,共7页
Taxation and Economy
基金
辽宁省教育科学"十三五"规划立项课题(项目编号:JG16DB159)
2015年辽宁省教育厅科研管理智库项目(项目编号:ZK2015062)
