广西中小企业税务风险管理研究

Research on Tax Risk Management of Small and Mediumsized Enterprises in Guangxi

广西中小企业数量众多,在区域经济发展中起到了重要作用,但这些企业也普遍存在着税务风险较大的问题。在新一轮财税改革下,更需要得到税务方面的指导。研究分析广西中小企业税务风险产生的原因和预警指标,设计税务风险管理的流程及模式,再通过案例研究进一步发现税务风险管理存在的缺陷,对于避免或减少中小企业遭受法律制裁、承担不必要的税务负担具有重要意义。

There are a large number of small and medium-sized enterprises in Guangxi,which occupy an important position in regional economic development.However,these enterprises also generally have the problem of high tax risk.Under the new round of fiscal and taxation reform,it is more necessary to get tax guidance.Based on life cycle theory,this paper studies and analyzes the causes and early warning indicators of tax risk of small and medium-sized enterprises in Guangxi,designs the process and mode of tax risk management,and then further finds out the shortcomings of tax risk management by cases research.Therefore,this paper is important for small and medium-sized enterprises to avoiding or reducing legal sanctions and unnecessary tax burden.