摘要
近几年,大数据的持续不断发展致使建筑企业面临着更大的纳税风险。建筑企业的纳税风险管理随之变为企业管理的重中之重。为了提高社会对建筑行业纳税实际情况的关注,文章分析了智慧税务背景下存在的纳税风险、形成原因以及企业所能采取的措施,其目的在于减少纳税风险,强化企业内部治理,保证企业正常运作。
In recent years,the continuous development of big data has caused construction enterprises to face greater tax risks.The tax risk management of construction enterprises has become the middle of enterprise management.In order to improve the social attention to the actual situation of tax payment in the construction industry,this paper analyzes the tax payment risks,formation causes and the measures that enterprises can take under the background of smart tax.Its purpose is to reduce tax payment risks,strengthen the internal governance of enterprises,and ensure the normal operation of enterprises.
作者
赵文钰
郑杰
Zhao Wenyu;Zheng Jie(Xinjiang Agricultural University,Urumqi,Xinjiang,830052)
出处
《市场周刊》
2024年第22期115-118,共4页
Market Weekly
关键词
纳税风险
风险管理
建筑企业
tax risk
risk management
construction enterprise