征管新形势下企业税务管理体系建设的探索

Exploration on the Construction of Enterprise Tax Management System under the New Situation of Tax Collection and Management

在以风险为导向、大数据为工具的信息化征管新形势下,税务机关的征管效率进一步提升。从“事前审批”到“事前备案”,这是税务机关希望纳税人自查、补税的指向,企业需要加快完善税务管理体系,以应对变化迅速的税收经济环境。

Under the new situation of information-based collection and management,which is risk-oriented and big data as a tool,the tax collection and management efficiency has been further improved that from"pre-approval"to"pre-filing",this is the direction that tax authorities want taxpayers to self-check and make up taxes.Enterprises need to speed up the improvement of tax management systems to cope with the rapidly changing tax economic environment.