摘要
公司税务风险对公司经营影响较大,对其加以控制是公司管理的必要内容之一。公司税务风险具有非故意性、不可避免性和预先性,其本质是一种法律风险,为此要加强其法律控制。文章从公司税务风险的性质和特征入手,分析其原因,进而提出通过法律控制公司税务风险的对策和建议。
It is necessary to control a company＇s tax risk because of its significant influence on company management.Company＇s tax risk has characteristics as unintentional,inevitable and foreseeable.Its essence is a kind of legal risk,therefore,we should strengthen its legal control.This article firstly talks about the nature and characteristics of company＇s tax risk,then analyzes its causes,and puts forward some countermeasures and suggestions on legal control of company＇s tax risk.
出处
《安徽广播电视大学学报》
2012年第1期14-17,共4页
Journal of Anhui Radio & TV University
