黄陵矿业公司“三位一体”税务风险管理模式的构建与实施

Construction and implementation of “three-in-one” tax risk management mode in Huangling Mining Company

随着我国税收体制改革的持续推进,煤炭企业在新形势下做好税务风险管理工作面临新的挑战。以黄陵矿业公司为例,通过分析税务风险管理中存在的问题,围绕“降低税务风险”这一核心目标,不断探索企业发展新途径、新方法,在总结前期经验的基础上从税务风险目标管理、税务风险信息管理、税务风险控制活动等三个方面进行拓展性研究,构建了“三位一体”的税务风险管理模式。

With the continuous advancement of tax system reform in China,it is a challenge for coal enterprises in tax risk management under the new situation.Taking Huangling Mining Company as an example,by analyzing the existing problems in tax risk management,and around the core objective of“reducing tax risk”,the new ways and methods for enterprise development were explored.On the basis of summing up the previous experience,the tax risk target management,tax risk information management and tax risk control activities were researched,and the"three-in-one"tax risk management model was constructed.