摘要
针对国家金税三期工程实施以来税务检查发现企业会计账目隐含纳税风险异常突出的现象,以会计价值观理论为指引,围绕纳税风险对企业价值的危害性,结合国家税收相关法规政策规定等,采用类比分析、逻辑推理和案例分析等主要方法,从理论上辨析了企业纳税风险、企业会计职业价值和企业会计职业价值观等定义,介绍了会计职业生涯中的纳税风险危害,分析了纳税风险与会计职业价值的关联性,提出现代企业会计以控制纳税风险为使命,提升自身职业价值的建议。
In view of the implementation of the National Golden Tax Phase III project,the tax inspection found that the accounting risk of the enterprise accounted for the unusually prominent tax risk.Based on the accounting value theory,the risk of taxation risk to the enterprise.The addition of the national taxation regulations and policies,tax risk hazard in accounting career,and analyzes tax payment.The relationship between risk and accounting professional value,put forward the proposal of modern enterprise accounting to control tax risk as its mission and enhance its professional value.
作者
王树锋
丁洋
Wang Shufeng;Ding Yang(College of Economics and Management,Heilongjiang Bayi Agricultural University,Daqing 163319)
出处
《黑龙江八一农垦大学学报》
2020年第5期101-107,共7页
journal of heilongjiang bayi agricultural university
关键词
纳税风险
会计职业价值
税收筹划
tax risk
accounting professional value
tax planning
