通信公司的主要涉税风险点及税务管控措施研究--以中通服W公司为例

Research on main tax related risk points and tax control measures of communication companies-Taking W company of China Comservice as an example

税务管控是企业经济行为面临的最大外部约束条件之一。公司的财务部门不仅要做好日常会税核算处理工作,降低涉税风险,做到税务遵从,而且需要贴合税务政策,建立一体化的税筹体系,帮助业务设计出依法合规的纳税优化方案,实现纳税成本最小化,税收价值最大化。文章以中国通信服务所属W公司为例,聚焦公司各划小核算单元的维度,从通信工程维护类业务预开票、通信工程维护类业务增值税纳税时点、渠道运营类业务取得未开票收入和预提工资薪金税前扣除事项四类典型业务探讨W公司存在的涉税风险点,并提出应对策略与管控措施。

Tax control is one of the biggest external constraints faced by enterprise economic behavior.The financial department of the company should not only do a good job in daily tax accounting and processing,reduce tax related risks and achieve tax compliance,but also comply with tax policies,establish an integrated tax financing system,and help businesses design tax optimization schemes in accordance with the law,so as to minimize tax cost and maximize tax value.Taking W company,a subsidiary of China Comservice,as an example,this paper focuses on the dimensions of each small accounting unit of the company,and discusses the tax related risk points of W company from four typical businesses:pre-invoicing of communication engineering maintenance business,value-added tax time point of communication engineering maintenance business,non-invoiced income obtained from channel operation business and deduction before withholding payroll tax,and put forward countermeasures and control measures.